TMI Blog2015 (10) TMI 2076X X X X Extracts X X X X X X X X Extracts X X X X ..... ecome precedence, the discretionary power provided in proviso under Section 35B(1) can be exercised by the bench depending upon the facts and circumstances of the case. In view of my above discussion, I do not find any apparent mistake in the order - Decided against assessee. - Application No. E/ROM/94511/15, Appeal No. E/634/12 - - - Dated:- 11-9-2015 - Ramesh Nair, Member (J) For the Appellant : Ms Lalita S. Phadke, Adv For the Respondent : Shri Ashutosh Nath, Asstt. Commissioner (AR) ORDER Per Ramesh Nair An application for Rectification of Mistake arises out of Order No. A/1530/15/SMB dated 8/5/2015 passed by this Tribunal. 2. Ms. Lalita S. Phadke, Ld. Counsel for the applicant reiterates the ground of applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ex. Vs. Remingtone Rand of India Ltd. [1991 (56) ELT 435 (Tribunal)] wherein the amount involved was below the threshold limit of ₹ 10,000/- but the Tribunal has considered the mater on merit. She also placed reliance on the following judgments: (a) Ajanta Offset Packaging Ltd Vs. Commissioner of C. Ex., Delhi-IV [2010 (261) ELT 878 (Tri. Del.)] (b) Collector of Central Excise, Bombay - II Vs. Garware Paints Limited [1986 (25) ELT 399 (Tri.)] 3. Shri Ashutosh Nath, Ld. Asstt. Commissioner (A.R.) appearing on behalf of the Revenue submits that as per proviso to Section 35B (1) discretion is provided to the Hon'ble Tribunal to refuse to admit the appeal in case duty or penalty or fine involved in a particular case does ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a particular case is less than ₹ 50,000/- can be disposed of as per the discretion provided under proviso to Section 35B(1). As regard the submission of the Ld. Counsel that once the stay has been granted, appeal stand admitted and therefore Tribunal could not have disposed of an appeal as per the discretion provided under Section 35B(1). I find that there is no stage prescribed under the law for exercising the discretion by the Tribunal for disposing of the appeal in terms of proviso to Section 35B(1), therefore this plea of the Ld. Counsel does not hold water. As regard the judgment of Hon'ble Madras High Court in case of EID Parry (India) Ltd. (supra) I observed that in the said judgment the amount involved was more than ͅ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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