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M/s Sringeri Consultants Versus Commissioner, Service Tax-I, Mumbai-V

2015 (9) TMI 1382 - CESTAT MUMBAI

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), thi .....

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14) and ₹ 2 lakhs (on or after 6/8/2014). - Appeal not maintainable - Decided against assessee. - Appeal No. ST/88245/14-MUM - Dated:- 5-6-2015 - Ramesh Nair, Member (J),J. For the Appellant : Ms K Bijlani, CA For the Respondent : Shri A B Kulg .....

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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 [ .....

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963 (54 of 1963) (hereafter in this Chapter referred to as the Board) or the Appellate [Commissioner of Central Excise]under section 35, as it stood immediately before the appointed day; (d) an order passed by the Board or the [Commissioner of Centra .....

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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 .....

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are exported to any country or territory outside India; (c) goods exported outside India (except to Nepal or Bhutan) without payment of duty; [(d) credit of any duty allowed to be utilised towards payment of excise duty on final products under the p .....

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cretion, refuse to admit an appeal in respect of an order referred to in clause (b) or clause (c) or clause (d) where- (i) in any disputed case, other than a case where the determination of any question having a relation to the rate of duty of excise .....

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