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M/s. C.P. Foundry Works Versus Commissioner of Central Excise, Nagpur

2016 (6) TMI 604 - CESTAT MUMBAI

Tribunal discretion to refusal of to admit the appeal - Held that:- The present case, the 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 Secon .....

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d ₹ 50,000/-(before 6/8/2014) and ₹ 2 Lakhs (on or after 6/8/2014). - In view of the above discretion provided to this Tribunal, refuse to admit this appeal. Therefore appeal is dismissed only on the ground that amount is below thresh .....

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oner ( A.R.) ORDER Per Ramesh Nair On going through the records, I find that the refund amount involved in the case is ₹ 18,365 /-. 2. This Tribunal has discretion either to refuse or to admit the appeal under Second proviso to Section 35B of C .....

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e Commissioner 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, 19 .....

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xcise , 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 .....

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essing 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 .....

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ions of this Act or the rules madethereunder 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 .....

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he value 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; o (ii) the amount of fine or penalty determined by such order, does not exceed fifty thousand rupees ; In .....

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