2009 (8) TMI 791

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..... als inasmuch as, in these appeals, no demand of duty is involved, nor any levy of penalty. The above provisions are not applicable to appeals filed against rejection of refund claims, simpliciter. The Registry is, therefore, directed to accept the minimum fee of Rs. 1,000/- in each of these appeals - E/169-171/2009 - M/845-847/2009-WZB/C-II/EB - Dated:- 6-8-2009 - S/Shri P.G. Chacko, A.K. Sriva .....

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..... ection (6) of Section 35C of the Central Excise Act. This provision reads as under :- (6) An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner and shall, irrespective of the date of demand of duty and interest or of levy of penalty in relation to which the appeal is made, be accompanied by a fee of, - (a) where the amount of duty a .....

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