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2019 (2) TMI 942 - HC - Central ExciseMaintainability of appeal - applicability of Section 35-G of the Central Excise Act - imposition of penalty of ₹ 10,000/- - dismissal of appeal on the ground that the amount of penalty involved was less than ₹ 2,00,000/- - Held that:- Para (ii) of second proviso to Section 35-B does not apply, which is essentially meant to cover the cases referred in clause (b), clause (c) or clause (d) of subsection (1) of Section 35-B of the Act. Clause (ii) of second proviso to Section 35-B is not applicable in the present case and hence regardless of the fact that the quantum of penalty being subject matter of the appeal before the Tribunal was less than ₹ 2,00,000/-; the Tribunal did not have discretion to refuse to admit the appeal and non-suit the appellant, by holding its appeal as not maintainable. The impugned order dated 31.10.2017 passed by the Tribunal being contrary to the unequivocal statutory provision, deserves to be quashed and set aside - appeal allowed.
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