2006 (12) TMI 70

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..... /2005-Mum - Final Order No. A/2160/2006-WZB/C-IV/(SMB) - Dated:- 26-12-2006 - [Order per] - Heard both sides. 2. The appeal of the Revenue was dismissed on 21-10-2005 following the provisions as contained in 2nd proviso to Section 35B of the Central Excise Act, 1944. The provisions therein clearly provide that where the duty involved or the penalty determined do not exceed Rs. 50,000/-, the .....

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..... ppellate Tribunal. The order of the Tribunal dated 5-4-2006 has gone on the. question of authorization of the appeal to be filed before the Tribunal under the above provisions. Whereas no such issue was decided by the Order of the Tribunal dated 21-10-2005. The appeal was dismissed in view of the paltry amount involved in the case. Therefore, I do not understand the purpose of the order dated 5-4- .....

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