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2008 (11) TMI 242 - HIMACHAL PRADESH HIGH COURTNon acceptance of appeal by the Tribunal – Appeal for an amount less than Rs. 50,000 – issue of interpretation of notification - held that - The Tribunal has the discretion not to admit an appeal under the aforesaid clause (i) of second proviso where the difference in duty involved or the duty involved does not exceed rupees 50,000/-. In the present case, the question did not pertain to the amount of duty involved but it related to the interpretation of notification dated 10th June, 2003 in the context of the claim of the appellant that he having added to the machinery was entitled to the exemption granted under the aforesaid notification. The argument merits rejection on another count also. The Tribunal has nowhere mentioned that the appeal was not being admitted in exercise of the discretion vested in it, under second proviso to Section 33-B(1) of the Central Excise Act, 1944.
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