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TMI Blog2015 (9) TMI 1382X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Appeal No. ST/88245/14-MUM - - - Dated:- 5-6-2015 - Ramesh Nair, Member (J),J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms constituted under the Central Boards of Revenue Act, 1963 (54 of 1963) (hereafter in this Chapter referred to as the Board) or the Appellate [Commissioner of Central Excise]under section 35, as it stood immediately before the appointed day; (d) an order passed by the Board or the [Commissioner of Central Excise], either before or after the appointed day, under section 35A, as it stood im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t payment of duty; [(d) credit of any duty allowed to be utilised towards payment of excise duty on final products under the provisions of this Act or the rules made thereunder and such order is passed by the Commissioner (Appeals) on or after the date appointed under section 109 of the Finance (No. 2) Act, 1998;] Provided further that the Appellate Tribunal may, in its discretion, refuse to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred 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). 4. In view of the above discretion provided to this Tribunal, I refuse to admit this appeal. Therefore appeal is dismissed only on the ground that amount i.e ₹ 47,590/- is belo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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