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TMI Blog2015 (10) TMI 2076X X X X Extracts X X X X X X X X Extracts X X X X ..... Ramesh Nair An application for Rectification of Mistake arises out of Order No. A/1530/15/SMB dated 8/5/2015 passed by this Tribunal. 2. Ms. Lalita S. Phadke, Ld. Counsel for the applicant reiterates the ground of application. She further submits that appeal was dismissed on the ground that the amount of duty involved in the case less than Rs. 50,000/-. She submits that the amount of duty invol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n terms of Section 35B. In this support she placed reliance on the judgments of the Hon'ble High Court in case of Commissioner of Central Excise and Service Tax, Chennai Vs. EID Parry (India) Ltd [2010 (255) E.L.T. 498 (Mad.)], as per this judgment once the appeal has been admitted, order for stay was passed, the Tribunal should not dismiss the appeal being small amount, whereas case should be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or fine involved in a particular case does not exceed Rs. 50,000/-. He submits that irrespective whether only duty or only penalty involved or both is involved only one amount either duty or penalty, if it is within the threshold limit of Rs. 50,000/- this Tribunal is free to exercise the discretion provided under the said proviso, therefore the present case being involved duty amount of Rs. 25,54 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it the appeal. I do not agree with Ld. Counsel that total amount i.e. duty, penalty and fine should be considered for the purpose of threshold limit of Rs. 50,000/- as provided under Section 35 B(1). It is very clear from the provision that any of the amount i.e. either duty, or penalty or fine involved in a particular case is less than Rs. 50,000/- can be disposed of as per the discretion provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not applicable in the present case. As regard other judgments relied upon by the Ld. Counsel, on going through the judgments, I find that though the amount is less than threshold limit provided in the law but appeal was entertained on merit. However these judgments do not become precedence, the discretionary power provided in proviso under Section 35B(1) can be exercised by the bench depending ..... X X X X Extracts X X X X X X X X Extracts X X X X
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