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Shree Virangana Steels Ltd. Versus Commissioner of Central Excise, Division-II Nagpur

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), th .....

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014) 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 the assessee. - Appeal No. E/679/10 - Dated:- 23- .....

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bunal has discretion either to refuse or to admit the appeal under Second proviso to Section 35B of Central Excise Act, 1944 which is reproduced below: SECTION 35 B Appeals to the Appellate Tribunal.- (1) Any person aggrieved by any of the following .....

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ed by the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (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 i .....

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he Appellate Tribunal and the Appellate Tribunal shall not 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 factor .....

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ountry or territory outside India or on excisable materials used in the manufacture of goods which are exported to any country or territory outside India; (c) goods exported outside India (except to Nepal or Bhutan) without payment of duty; (d) credi .....

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9 of the Finance (No. 2) Act, 1998 ; Provided further that the Appellate Tribunal may, in its discretion, 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 th .....

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