Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 573 - AT - Central ExciseRestoration of appeal - appeal was rejected relying on the proviso to Section 35B which permits Tribunal to exercise its discretion in refusing to admit the appeals to dispute involving duty less than ₹ 2 lakhs - Held that:- Reliance placed in the case of M K Trading Co. [2018 (1) TMI 1268 - BOMBAY HIGH COURT], where it was held that Once the appeal was admitted in this case and kept pending, then, no useful purpose is served by dismissing it at the final hearing on the ground of maintainability - the order is recalled and the appeal is restored to its original number - application for restoration of appeal allowed.
|