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2015 (10) TMI 1232 - AT - Central ExciseMaintainability of appeal - Monetary limit - Held that:- Impugned order was passed by the Commissioner (Appeals) under Section 35A which is specified under Clause (b) of sub-section (1) of Section 35B. In view of Second proviso to Section 35B (1), this Tribunal has discretion to refuse of to admit the appeal in respect of order referred to clause (b) or clause (c) or clause (d) where amount of duty, amount of fine or penalty determined by such order does not exceed ₹ 50,000/- (before 6/8/2014) and ₹ 2 lakhs (on or after 6/8/2014) - Appeal is dismissed only on the ground that amount is below threshold limit of ₹ 50,000/- without going into merit of the case - Decided against the assessee.
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