2017 (10) TMI 1423 - AT - Central Excise

Maintainability of appeal - amount involved in the appeal - Section 35-B of the Central Excise Act, 1944 - Imposition of penalty of ₹ 10,000/- on each of the importers - Held that - As per proviso (ii) to Section 35-B of the Central Excise Act, 1944, the Tribunal can decline to entertain an appeal where the demand, fine or penalty is less than ₹ 2 lacs. Certainly, in the present each appeal the demand, fine or penalty is less than ₹ 2 lacs. When it is so, then we decline to adjudicate the appeals. Thus, the appeals are not maintainable. Appeal dismissed as not maintainable.

Summary

The Appellate Tribunal CESTAT, New Delhi dismissed appeals against a penalty of Rs. 10,000 each imposed on transporters. The Tribunal declined to entertain the appeals as the penalty amount was less than Rs. 2 lakhs in each case, as per Section 35-B of the Central Excise Act, 1944. The appeals were not maintainable and were dismissed in limine.