COMMISSIONER OF C. EX. Vs. MUKESH INDUSTRIES LTD.

JUDGEMENT

(1.) THE counsel for the respondent agrees that, in the light of the first proviso under Section 35B(1) of the Act, no appeal would lie to the Tribunal against the Commissioner (Appeals)'s order relating to goods exported without payment of duty.

(2.) THUS , the Tribunal's order, having been passed in ignorance of the law, cannot be upheld, even though neither side pointed this out, when the appeal was decided.

(3.) THE order under reference is accordingly recalled and the appeal ordered to be returned to the appellant.