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2016 (6) TMI 611 - AT - Central ExciseTribunal discretion to refusal of to admit the appeal - Held that:- The present case, the 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). In view of the above discretion provided to this Tribunal, refuse to admit this appeal. Therefore appeal is dismissed only on the ground that amount is below threshold limit of ₹ 50,000/- without going into merit of the case.
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