2015 (9) TMI 1382 - AT - Service Tax

Maintainability of appeal - Monetary limit - Held that - 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 or 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 penalty determined by such order does not exceed ₹ 50,000/- (before 6/8/2014) and ₹ 2 lakhs (on or after 6/8/2014). - Appeal not maintainable - Decided against assessee.

Summary

Issues: Jurisdiction of Appellate Tribunal under Section 35B of Central Excise Act, 1944

Analysis:
The Appellate Tribunal had to decide whether to admit an appeal under the second proviso to Section 35B of the Central Excise Act, 1944. The Tribunal has the discretion to refuse or admit an appeal under this provision based on the amount of duty, fine, or penalty involved in the case. In this particular case, the duty amount at stake was Rs. 47,590, which falls below the threshold limit of Rs. 50,000 set by the statute. The impugned order was passed by the Commissioner (Appeals) under section 35A, falling under clause (b) of sub-section (1) of section 35B. The Tribunal, in line with the second proviso to section 35B(1), exercised its discretion to refuse to admit the appeal due to the duty amount being below the prescribed limit. Therefore, the appeal was dismissed solely on the grounds of the amount being below the threshold, without delving into the merits of the case. The decision was made by the Member (J) Ramesh Nair, demonstrating the Tribunal's adherence to the statutory provisions and its discretionary powers in admitting appeals based on the monetary limits specified in the law.