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2016 (10) TMI 755 - AT - Central ExciseMaintainability of appeal - duty amount involved in the case is ₹ 16,756 /- and interest thereon - Tribunal has discretion either to refuse or to admit the appeal under Second proviso to Section 35B of Central Excise Act, 1944 - Held that: - 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 or 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). As the amount involved is below threshold limit of ₹ 50,000/-, the appeal is dismissed.
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