2006 (12) TMI 70 - AT - Central Excise

Appeal by Department - Appeal filed by revenue where the duty involved or penalty determined do not exceed Rs. 50,000/- and accordingly dismissed by the tribunal as per 2nd proviso to Section 35B - Held that order of tribunal sustainable

Summary

The appeal of the Revenue was dismissed on 21-10-2005 under the provisions of the Central Excise Act, 1944. An application for restoration of the appeal was granted on 5-4-2006 due to a notification discrepancy. However, the Tribunal reiterates the original dismissal and dismisses the appeal on 26-12-06.