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TMI Blog2015 (10) TMI 1232X X X X Extracts X X X X X X X X Extracts X X X X ..... scretion 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 (on or after 6/8/2014) - Appeal is dismissed only on the ground that amount is below threshold limit of ₹ 50,000/- without going into mer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the Commissioner (Appeals) under section 35A ; (c) an order passed by the Central Board of Excise and Customs 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to any country or territory outside India; (c) goods exported outside India (except to Nepal or Bhutan) without 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oviso 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 (on or after 6/8/2014). 4. In view of the above discretion provided to this Tribunal, I refuse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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