VENUS INTERNATIONAL Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THE appeal is directed against Order -in -Appeal No. BR(243)Th -I/2012 dated 9 -10 -2012 passed by the Commissioner of Central Excise (Appeals), Mumbai -I, which pertains to a claim for a rebate under Rule 18 of the Central Excise Rules, 2002.

(2.) As per the provisions of Section 35B read with clause (d) of the proviso thereof, the Tribunal shall not have jurisdiction to decide any appeal in respect of any order passed by the Commissioner (Appeals), if such order relates to a rebate of duly of excise on goods exported to any country or territory outside India or on excisable materials used in the manufacture of goods which are exported to any country or territory outside India. In the present case, the appeal relates to rebate of excise duty and the order has been passed by the Commissioner of Central Excise (Appeals) and therefore, such appeal is not maintainable before this Tribunal. Accordingly, the appeal is dismissed as not maintainable. However, liberty is granted to the appellant to file appeal before the competent authority.