SANGHI SPINNERS INDIA LTD Vs. CCE

JUDGEMENT

(1.) THIS stay application has been filed against the order in Appeal No. 125/99 (H -III) CE dt. 6.12.1999 passed by the Commissioner (Appeals).

(2.) THE Appellants were issued show cause notice dt. 23.10.1997 in terms of the provision 14A of the Central Excise Rules, 1944 demanding duty amounting to Rs. 2,78,59,952/ - being the duty payable on the goods cleared for export but failed to export or furnish proof of export to the satisfaction of the Assistant Commissioner. The reading of the show cause notice clearly shows that the proceedings were initiated under Rule 13 and 14 of the Central Excise Rules read with Notification No. 48/94 -CEX(NT) dt. 22.9.1994.

(3.) THEREFORE , a question was raised as to whether the Tribunal has jurisdiction to entertain the issue framed in the show cause notice under Rule 13 and 14A of the Central Excise Rules 1944 in view of a clear bar on the Tribunal to entertain matters arising therefrom in terms of proviso (b) and (c) of Section 35B(1) which reads as follows: