JUDGMENT N. Kumar, J.— The revenue has preferred this appeal challenging the order passed by the Tribunal under Section 35B holding that the Assessee is entitled to the benefit of rebate. 2. The Respondent are the manufacturers of a excisable goods. They sell the goods both in domestic and international markets and is the regular exporter and is entitled to import goods under Advanced Licence Scheme (DEEC) without payment of duty, vide Notification No. 43/2001 read with 40/2001. They have exported their goods on payment of duty. On receipt of the tax pertaining to proof of exports, they applied for rebate under Rule 18 of CER, 2002 to the extent of Rs. 2,95,396/- and Rs. 5,87,121/-. The jurisdictional Assistant Commissioner of Central Excise, Mysore, II Division v passed the Orders-in-Original No. 94/2004 and 2/2005 on 7-1-2005 and 3-2-2005 rejecting both the rebate claims on the ground that the Assessee was getting double benefit. Aggrieved by the said order the Assessee preferred an appeal before the Commissioner (Appeals), Mangalore which came to be rejected holding that when the export was under DEEC Scheme the Assessee cannot claim any benefit under Rule 18 or 19(2) of CER, 2002. Aggrieved by the said order the Assessee preferred an appeal to the Tribunal. The Tribunal held that the goods have been cleared on payment of duty for export and the export in fact has taken place. Therefore the said orders were set aside and the appeals were allowed granting the benefit of refund to the Assessee. It is against the said order the present appeal is filed by the revenue. 3. This appeal was admitted on 20-9-2007 to consider the following substantial question of law: Whether the Tribunal is right in deciding the issue pertaining to Rebate of duty when the Tribunal has no jurisdiction to deal with this matter as per Section 35B(1) of the Central Excise Act, 1944? 4. Heard the learned appearing for the parties. 5. Section 35B deals with the appeals to appellate Tribunal which reads as under: 35B. 4. Heard the learned appearing for the parties. 5. Section 35B deals with the appeals to appellate Tribunal which reads as under: 35B. Appeals to the Appellate Tribunal (1) Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order (a) a decision or order passed by the Commissioner of Central Excise as an adjudicating authority; (b) an order passed by the Commissioner of Appeals under Section 35A; (c) an order passed by the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963) (hereinafter in this Chapter referred to as the Board) or the Appellate Commissioner of Central Excise under Section 35, as it stood immediately before the appointed day; (d) an order passed by the Board or the Commissioner of Central Excise, either before or after the appointed day, under Section 35A, as it stood immediately before that day. (Provided that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order referred to in Clause (b) if such order relates to,- (a) a case of loss of goods, where the loss occurs in transit from a factory to a warehouse or to another factory, or from one warehouse to another, or during the course of processing of the goods in a warehouse or in storage, whether in a factory or in a warehouse; (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; or (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 Central Boards of Revenue Act, 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 Collector 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. (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. (4) On receipt of notice that an appeal has been preferred under this section, the party against whom the appeal has been preferred may, notwithstanding that he may not have appealed against such order or any part thereof, file, within forty-five days of the receipt of the notice, a memorandum of cross-objections verified in the prescribed manner against any part of the order appealed against and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in Sub-section (3). (5) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the relevant period referred to in Sub-section (3) or Sub-section (4), if it is satisfied that there was sufficient cause for not presenting it within that period. (6) An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner and shall, irrespective of the date of demand of duty and interest or of levy of penalty in relation to which the appeal is made, be accompanied by a fee of,- (a) where the amount of duty and interest demanded and penalty levied by any Central Excise Officer in the case to which the appeal relates is five lakh rupees or less, one thousand rupees; (b) where the amount of duty and interest demanded and penalty levied by any Central Excise Officer in the case to the which the appeal relates is more than five lakh rupees but not exceeding fifty lakh rupees, five thousand rupees; (c) where the amount of duty and interest demanded and penalty levied by any Central Excise Officer in the case to which the appeal relates is more than fifty lakh rupees, ten thousand rupees: Provided that no such fee shall be payable in the case of an appeal referred to in Sub-section (2) or a memorandum of cross-objections referred to in Sub-section (4). (7) Every application made before the Appellate Tribunal,- (a) in an appeal for grant of stay or for rectification of mistake or for any other purpose; or (b) for restoration of an appeal or an application, shall be accompanied by a fee of five hundred rupees: Provided that no such fee shall be payable in the case of an application filed by or on behalf of the Commissioner of Central Excise under this Sub-section.] 6. A reading of the aforesaid provision makes it very clear that the proviso to Section 35 categorically states that no appeal shall lie to the appellate Tribunal and the appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order referred to in Clause (b) that is an order passed by the Commissioner of Appeals under Section 35A, if such an order relates to rebate of duty of excise on goods exported to any country or territory outside India or exercisable materials used in the manufacture of goods which are exported to any country or territory outside India. Therefore, the exclusion of the jurisdiction of the appellate Tribunal is expressly stated in the Statute. Therefore the Tribunal was in error in entertaining the said appeal. Against the said order an order under Section 35EE provides revision to the Central Government. Therefore, the impugned order passed by the Tribunal is illegal, contrary to law and cannot be sustained. Hence, we pass the following order: 1) The appeal is allowed. 2) The impugned order passed by the Tribunal is hereby set aside restoring the order passed by the Commissioner of appeal. 3) However, the Assessee is at liberty to prefer a Revision to the Central Government against the order passed by the Commissioner of Appeals under Section 35A. 4) If the appeal is filed within 30 days from the date of receipt of copy of this order the Central Government shall entertain the said Revision and pass appropriate orders in accordance with law after hearing the Assessee without getting into the question of limitation, as the Tribunal had entertained and set aside the order of the appellate Tribunal and had granted the relief to the Assessee. 7. Ordered accordingly.