GILLETE INDIA LTD. Vs. CCE

JUDGEMENT

(1.) When this appeal was taken up for hearing the learned Departmental Representative pointed out that in view of the provisions contained under the First Proviso to Section 35B this Tribunal may not have jurisdiction to entertain this appeal. Relevant portion of the proviso is as follows : -

(2.) Since the issue raised in this appeal relates to claim for rebate of duty of excise under clause (b) learned Departmental Representative is fully justified in raising the objection. In view of the above, we transfer this appeal to the Joint Secretary, Revision Application (Review) for appropriate consideration. The appeal stands disposed of as above.