2014 (11) TMI 196 - AT - Central Excise

Maintainability of appeal - Monetary limit for admission of appeal - Held that - Central Excise law does not lay down any monetary limits for admission of an appeal except where the amount involved is ₹ 50,000/- or less, which can be admitted at the discretion of the Tribunal. In the present case, the amount involved is more than ₹ 50,000/- and therefore, we do not find any merit in the contention of the appellant that the appeal be heard on out of turn basis as the same is not maintainable - Decided against assessee.

Summary

The appellate tribunal dismissed the application for early hearing filed by M/s. Maxkos Pharmaceuticals, Pune, as the amount involved in the appeal was more than Rs. 50,000, and there was no merit in hearing it on an out-of-turn basis.