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M/s MK Trading Co. Versus Commissioner of Central Excise, Mumbai -I

2015 (10) TMI 1217 - CESTAT MUMBAI

Maintainability of appeal - Section 35B - 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 Secti .....

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(before 6/8/2014) and ₹ 2 lakhs (on or after 6/8/2014). - Appeal is dismissed only on the ground that amount is below threshold limit of ₹ 50,000/- without going into merit of the case. - Decided against assessee. - Appeal No. E/634/12-M .....

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the order. However, on going through the records, I find that the duty amount involved in the case of ₹ 25,544/- and interest thereon. 2. This Tribunal has discretion either to refuse or to admit the appeal under Second proviso to Section 35B o .....

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issioner 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 under the Central Boards of Revenue Act, 1963 (54 .....

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either before or after the appointed day, under section 35A, as it stood immediately before that day: Provided that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect .....

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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 materials used in the manufacture of goods which are export .....

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this Act or the rules made thereunder and such order is passed by the Commissioner (Appeals) on or after the date appointed under section 109 of the Finance (No. 2) Act, 1998; Provided further that the Appellate Tribunal may, in its discretion, refu .....

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lue of goods for purposes of assessment is in issue or is one of the points in issue, the difference in duty involved or the duty involved; or (ii) the amount of fine or penalty determined by such order, does not exceed fifty thousand rupees; In the .....

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