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2015 (10) TMI 2076 - AT - Central ExciseRectification of mistake - Appeal dismissed as below the monetary limit - Held that:- It is very clear from the provision of Section 35B - that any of the amount i.e. either duty, or penalty or fine involved in a particular case is less than ₹ 50,000/- can be disposed of as per the discretion provided under proviso to Section 35B(1). - there is no stage prescribed under the law for exercising the discretion by the Tribunal for disposing of the appeal in terms of proviso to Section 35B(1) - though the amount is less than threshold limit provided in the law but appeal was entertained on merit. However these judgments do not become precedence, the discretionary power provided in proviso under Section 35B(1) can be exercised by the bench depending upon the facts and circumstances of the case. In view of my above discussion, I do not find any apparent mistake in the order - Decided against assessee.
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