- (1.) This appeal has been preferred by the assessee under Section 35G of the Central Excise Act, 1944 ('the Act') against the Central Excise and Service Tax Appellate Tribunal's Final order No. 345/2011, dated 1-4-2011 in Appeal No. E/1784/2010 2011 271 ELT 440 (Tribunal)], claiming following substantial questions of law :- (i) Whether Respondent No. 1 has jurisdiction to entertain and decide appeal filed by the appellant under Section 35B of the Central Excise Act, 1944? (ii) Whether demand under Section 11A of the Central Excise Act, 1944 can be equated with rebate claim under Rule 18 of Central Excise Rules, 2002 attracting bar in terms of proviso to Section 35B? (iii) Whether the present issue can be said to be relating to rebate when it is admitted that rebate is admissible but the dispute is relating to mode of payment? (iv) Whether respondent No. 2 was correct in confirming the demand under Section 11A where the rebate claim sanctioned by the Assistant Commissioner was not challenged by the department and has attained finality? (v) Whether great and manifest injustice has been done to the appellant by the impugned action of the respondents?
(2.) The Tribunal held that since the order of the Commissioner (Appeals) relates to rebate on duty of excise referred to in Clause (b) of first Proviso to Section 35B of the Act, the remedy of appeal before the Tribunal was not available and the remedy of the appellant was to file revision petition under Section 35EE of the Act.
(3.) We have heard learned counsel for the appellant.;