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2016 (6) TMI 604 - CESTAT MUMBAI

2016 (6) TMI 604 - CESTAT MUMBAI - TMI - 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 Second proviso to Section 35B (1), this Tribunal has discretion to refuse of to admit the appeal in respect of order referred to clause (b) or Clause (c) or clause (d) where amount of duty, amount of fine or penalt .....

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dent : Shri. V.K. Shastri, Asst. Commissioner ( 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 Central Excise Act, 1944 which is reproduced below:- SECTION 35B. Appeals to the Appellate Tribunal. - (1) Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such o .....

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he Board or the Commissioner of Central Excise , 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 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 factory to a warehouse or to another factory, or from one warehouse .....

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