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Indirect Tax Laws

Notes (b) a rebate of duty of excise on goods exported to any country or territory outside India or on
excisable materials used in the manufacture of goods which are exported to any country or
territory outside India;
(c) goods exported outside India (except to Nepal or Bhutan) without payment of duty ;
(d) credit of any duty allowed to be utilised towards payment of excise duty on final products
under the provisions of this Act or the rules made thereunder and such order is passed by the
Commissioner (Appeals) on or after the date appointed under section 109 of the Finance (No. 2)
Act, 1998:
Provided further that the Appellate Tribunal may, in its discretion, refuse to admit an appeal in
respect of an order referred to in clause (b) or clause (c) or clause (d) where—

(i) in any disputed case, other than a case where the determination of any question having a
relation to the rate of duty of excise or to the value of goods for purposes of assessment is in issue
or is one of the points in issue, the difference in duty involved or the duty involved;
(ii) the amount of fine or penalty determined by such order, does not exceed fifty thousand
rupees.

(1A) Every appeal against any order of the nature referred to in the first proviso to sub-section
(1), which is pending immediately before the commencement of Section 47 of the Finance Act,
1984, before the Appellate Tribunal and any matter arising out of, or connected with, such
appeal and which is so pending shall stand transferred on such commencement to the Central
Government, and the Central Government shall deal with such appeal or matter under section
35EE as if such appeal or matter were an application or a matter arising out of an application
made to it under that section.
(1B) (i) The Central Board of Excise and Customs constituted under the Central Boards of Revenue
Act, 1963 (54 of 1963) may, by notification in the Official Gazette, constitute such Committees as
may be necessary for the purposes of this Act.
(ii) Every Committee constituted under clause (i) shall consist of two Chief Commissioners of
Central Excise or two Commissioners of Central Excise, as the case may be.
(2) The Committee of Commissioners of Central Excise may, if it is of opinion that an order
passed by the Appellate Commissioner of Central Excise under section 35, as it stood immediately
before the appointed day, or the Commissioner (Appeals) under section 35A, is not legal or
proper, direct any Central Excise Officer authorised by him in this behalf (hereafter in this
Chapter referred to as the authorised officer) to appeal on its behalf to the Appellate Tribunal
against such order:

Provided that where the committee of Commissioners of Central Excise differs in its opinion
regarding the appeal against the order of the Commissioner (Appeals), it shall state the point or
points on which it differs and make a reference to the jurisdictional Chief Commissioner of
Central Excise who shall, after considering the facts of the order, if is of the opinion that the
order passed by the Commissioner (Appeals) is not legal or proper, direct any Central Excise
Officer to appeal to the Appellate Tribunal against such order.
Explanation: For the purposes of this sub-section, “Jurisdiction Chief Commissioner” means
the Chief Commissioner of Central Excise having jurisdiction over the adjudicating authority in
the matter.

(3) Every appeal under this section shall be filed within three months from the date on which the
order sought to be appealed against is communicated to the Commissioner of Central Excise,
or, as the case may be, the other party preferring the appeal.

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