2011 (3) TMI 1226 - AT - Central Excise

Calandestine removal - maintanability of appeal - Held that - Since the amounts involved in this appeal is less than Rs. 50,000 the discretion given under Section 35B(1) of Central Excise Act, 1944 invoked and decline to record any findings on merits of the case - Appeal is dismissed

Summary

The appeal was against Order-in-Appeal No: BPS/237/9208/2003 dated 05/08/2003. The duty amount was Rs. 7,970 and penalties were imposed. The issue was about clandestine removal. As the amounts involved were less than Rs. 50,000, no findings were recorded on the merits of the case. The appeal was dismissed under the second proviso to Section 35B(1) of the Central Excise Act, 1944.