Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Century Rayon (A Div. of Century Text & Ind. Ltd) Versus Commissioner of Central Excise, Thane

2016 (6) TMI 611 - 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

H.M. Dixit, Asstt. Commissioner(A.R.) ORDER Per Ramesh Nair On going through the records, I find that the duty amount involved in the case is ₹ 3613 /-. 2. This Tribunal has discretion either to refuse or to admit the appeal under Second provi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r order passed by the 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 Board .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ssioner 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 d .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

g the course of processing 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

cts under the provisions 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 ma .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ty of excise or to the 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| 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