Commissioner of Central Excise Vs. Rocket Engg. Corporation Ltd.

Commissioner of Central Excise vs Rocket Engg. Corporation Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Jul 20, 2007

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Citation: sooperkanoon.com/45864
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: M Ravindran
Decided On: Jul 20, 2007
Subject: Excise

Case Summary

AI-generated summary - not the official court judgment text.

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Commissioner of Central Excise

Respondent

Rocket Engg. Corporation Ltd.

Legal References

Reported In: (2007)(121)ECC356

Excerpt

1. this appeal is filed by the revenue against order-in-appeal no.pii/bks/215/2006 dt. 20.7.2006 this appeal is listed today for maintainability by the appeal before the tribunal.2. none appeared on behalf of the respondent despite notice. heard the ld. sdr and perused the records. the issue involved in this case is regarding the sanctioning of rebate claim to the respondent by the ld.commissioner (appeals). the proviso to section 35 b(1) clearly mandates that any appeal in respect of rebate claim has to be filed by the revenue before the jt. secretary to the government of india under the provisions of section 35ee of the central excise act.3. accordingly, the appeal is rejected as non-maintainable, with liberty to approach the appropriate authority.

Full Judgment

1. This appeal is filed by the Revenue against Order-in-Appeal No.PII/BKS/215/2006 dt. 20.7.2006 this appeal is listed today for maintainability by the appeal before the Tribunal.

2. None appeared on behalf of the respondent despite notice. Heard the Ld. SDR and perused the records. The issue involved in this case is regarding the sanctioning of rebate claim to the respondent by the Ld.

Commissioner (Appeals). The proviso to Section 35 B(1) clearly mandates that any appeal in respect of rebate claim has to be filed by the Revenue before the Jt. Secretary to the Government of India under the provisions of Section 35EE of the Central Excise Act.

3. Accordingly, the appeal is rejected as non-maintainable, with liberty to approach the appropriate authority.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Commissioner of Central Excise vs Rocket Engg. Corporation Ltd. Same Subject Excise Same Judge M Ravindran