GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
What's New Case Laws Highlights Articles News Forum Short Notes Statutory TMI SMS More ...
Extracts
Home List
← Previous Next →

2015 (10) TMI 2076 - CESTAT MUMBAI

2015 (10) TMI 2076 - CESTAT MUMBAI - TMI - Rectification of mistake - Appeal dismissed as below the monetary limit - Held that:- It is very clear from the provision of Section 35B - that any of the amount i.e. either duty, or penalty or fine involved in a particular case is less than ₹ 50,000/- can be disposed of as per the discretion provided under proviso to Section 35B(1). - there is no stage prescribed under the law for exercising the discretion by the Tribunal for disposing of the app .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

. 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 application. She further submits that appeal was dismissed on the ground that the amount of duty involved in .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

to that effect the amount of duty including penalty exceeds the limit of ₹ 50,000/- and therefore the appeal could not have been dismissed on this ground alone. Alternatively she submits that in the present case appeal has been admitted and the stay was granted, therefore at the final hearing stage this Tribunal is not correct in dismissing the appeal only on the ground monetary limit in terms of Section 35B. In this support she placed reliance on the judgments of the Hon'ble High Cour .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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) discr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

#8377; 25,544/- which is below ₹ 50,000/- order of dismissing the appeal is correct and legal. As regard the issue that appeal admitted and stay granted, he submits that discretion by this Tribunal can be exercised at any point of time before final disposal of the appeal, therefore merely because stay order was passed the discretion of the Tribunal does not stand taken away to decide the appeal on threshold limit. 4. I have carefully considered the submissions made by both sides. 5. I find .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Latest Notifications:

    Dated      Category

20-7-2017 Cus (NT)

18-7-2017 IT

18-7-2017 CE (NT)

18-7-2017 CE

18-7-2017 GST CESS Rate

15-7-2017 Kerala SGST

14-7-2017 Andhra Pradesh SGST

14-7-2017 Cus (NT)

14-7-2017 Cus

13-7-2017 Co. Law

13-7-2017 Co. Law

13-7-2017 ADD

13-7-2017 ADD

12-7-2017 Jammu & Kashmir SGST

12-7-2017 Gujarat SGST

12-7-2017 Gujarat SGST

12-7-2017 CGST Rate

12-7-2017 UTGST Rate

12-7-2017 UTGST Rate

12-7-2017 IGST Rate

More Notifications


Latest Circulars:

19-7-2017 Income Tax

18-7-2017 Customs

17-7-2017 Customs

14-7-2017 Income Tax

13-7-2017 Central Excise

13-7-2017 Customs

13-7-2017 Central Excise

13-7-2017 Customs

7-7-2017 Income Tax

7-7-2017 Goods and Services Tax

More Circulars



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version