NAHAR INDUSTRIAL ENTERPRISES LTD. Vs. CESTAT, NEW DELHI

JUDGEMENT

(1.) This appeal has been preferred by the assessee under Section 35G of the Central Excise Act, 1944 ('the Act') against the Central Excise and Service Tax Appellate Tribunal's Final order No. 345/2011, dated 1-4-2011 in Appeal No. E/1784/2010 2011 271 ELT 440 (Tribunal)], claiming following substantial questions of law :-

(2.) The Tribunal held that since the order of the Commissioner (Appeals) relates to rebate on duty of excise referred to in Clause (b) of first Proviso to Section 35B of the Act, the remedy of appeal before the Tribunal was not available and the remedy of the appellant was to file revision petition under Section 35EE of the Act.

(3.) We have heard learned counsel for the appellant.