CCE VADODARA Vs. M/S. ALEMBIC LTD.

JUDGEMENT

(1.) WHEN this appeal was called out, none appears on behalf of the respondent. There is a request for adjournment from the advocate who was supposed to appear on behalf of the respondent. Since the issue involved in this case lies in a narrow compass, I decline adjournment and take up the appeal itself for disposal. Heard the ld. departmental representative. Ld. departmental representative submits that the Commissioner (Appeals) has allowed the appeals filed by the respondent before him despite there being non production of bank realization certificates from the assessee. On a specific query from the Bench, it is his submission that the issue is of rejection of rebate claim of the goods which were exported on payment of duty.

(2.) I find from records that the impugned order is passed by the first appellate authority on sanctioning the rebate to the assessee. First proviso to Section 35(B)(1) of the Central Excise Act, 1944 precludes Tribunal from hearing any appeal passed in rebate claim by the first appellate authority. Accordingly, I hold that the appeal is not maintainable before the Tribunal and is and dismissed as not maintainable.