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2015 (9) TMI 1382 - CESTAT MUMBAI

2015 (9) TMI 1382 - CESTAT MUMBAI - TMI - Maintainability of appeal - Monetary limit - Held that:- 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 .....

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appeal under second proviso to Section 35B of Central Excise Act, 1944 which is reproduced below:- 35B. Appeals to the Appellate Tribunal.- (1) Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order- (a) a decision or order passed by the [Commissioner of Central Excise] as an adjudicating authority; (b) an order passed by the [Commissioner (Appeals)] under section 35A; (c) an order passed by the Central Board of Excise and Customs constituted .....

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ot have jurisdiction to decide any appeal in respect of any order referred to in clause (b) if such order relates to,- (a) a case of loss of goods, where the loss occurs in transit from a factory to a warehouse, or to another factory, or from one warehouse to another, or during the course of processing of the goods in a warehouse or in storage, whether in a factory or in a warehouse; (b) a rebate of duty of excise on goods exported to any country or territory outside India or on excisable materi .....

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