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2018 (2) TMI 780 - AT - Central ExciseMaintainability of appeal - monetary limit involved in appeal - Held that - In view of Second proviso to Section 35B (1), this Tribunal has discretion to refuse of 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. The duty amount involved in the case is ₹ 10,219/- - appeal is dismissed only on the ground that amount is below threshold limit of ₹ 50,000/- without going into merit of the case - appeal dismissed.
Issues: Jurisdiction of Appellate Tribunal under Section 35B of Central Excise Act, 1944
In this judgment, the Appellate Tribunal considered the discretion provided under the Second proviso to Section 35B of the Central Excise Act, 1944. The Tribunal highlighted that it has the authority to either refuse or admit an appeal under this provision. The Tribunal specifically referred to the conditions under which the appeal can be refused, such as when the duty amount involved is below a specified threshold. The Tribunal emphasized that it can refuse to admit an appeal if the duty amount, fine, or penalty determined by the order does not exceed ?50,000 (before 6/8/2014) or ?2 lakhs (on or after 6/8/2014). The Tribunal reviewed the impugned order passed by the Commissioner (Appeals) under Section 35A, which falls under Clause (b) of sub-section (1) of Section 35B. Based on the Second proviso to Section 35B(1), the Tribunal had the discretion to refuse to admit the appeal since the duty amount involved in the case was ?10,219, which was below the threshold limit of ?50,000. The Tribunal clarified that it was dismissing the appeal solely on the grounds of the amount being below the specified limit, without delving into the merits of the case. Therefore, the Tribunal exercised its discretion as per the provisions of the Central Excise Act and refused to admit the appeal due to the duty amount involved being below the threshold limit specified under the Second proviso to Section 35B. The judgment focused on the Tribunal's authority to make such a decision based on the statutory provisions, ultimately leading to the dismissal of the appeal without considering the substantive aspects of the case.
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