Raja Industries Vs. Commissioner of Cus. and C. Ex.

1. the appellant is absent and unrepresented despite notice. we have decided to take up the appeal itself for disposal.2. the appeal is against the order of the commissioner (appeals) dismissing the appeal filed by raja industries against the order of the deputy commissioner, communicating to the assessee his view that he cannot reconsider the refusal to accept the declaration dated 31-1-1999 filed by the appellant under the kar vivad samadhan scheme, 1998. on our prima facie view that the tribunal has no jurisdiction to entertain such an appeal, we had issued notice to the assessee, while the appeal was dismissed on this ground, the appellant had not replied nor represented.3. the provisions of the kar vivad samadhan scheme, 1998 a declaration filed under which this appeal relates, do not form part of the central excise act, 1944 or the customs act, 1962 or any of the rules made thereunder, deriving their authority from the provisions of the finance act, 1998. there is no provision in that act or the scheme for appeal to this tribunal. we are therefore satisfied that we have no jurisdiction to entertain appeal against the decision of the deputy commissioner.