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M/s. Zydex Industries Versus Commissioner of Central Excise & S.T., Vadodara

2016 (11) TMI 1174 - CESTAT AHMEDABAD

Maintainability of appeal - amount involved is ₹ 58,862/- only - second proviso to Section 35B of the Central Excise Act, 1944 - Held that: - this is a fit case to invoke the provisions of Section 35B of the Central Excise Act, 1944 and dismiss .....

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(s) : Shri G.P. Thomas, Authorised Representative ORDER Heard both sides and perused the records. 2. Ld. Authorised Representative for Revenue at the outset submits that the amount involved in the instant appeal is ₹ 58,862/- only. He therefore .....

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tral Excise Act, 1944, is as follows:- Provided further that the appellate Tribunal may, in its discretion, refuse to admit an appeal in respect of an order referred to in clause (b) or clause (c) or clause (d) where:- (i) In any disputed case, other .....

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