Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 707 - CESTAT MUMBAIMaintainability of appeal - Second proviso to Section 35B of Central Excise Act, 1944 - the amount involved in the case is less than ₹ 50,000/- - Held that: - the impugned order was passed by the Commissioner 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 exercise of the above discretion we refuse to admit these appeals. Therefore, the appeals are dismissed, without going into merit of the case, on the ground that the amount involved is below the threshold limit of ₹ 50,000/- - appeal not maintainable.
|