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2016 (12) TMI 1051

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..... 8/2014) and ₹ 2 Lakhs (on or after 6/8/2014) - appeal dismissed - decided against the assessee. - APPEAL No. E/67/02 - ORDER No.A/93950/16/EB. - Dated:- 4-10-2016 - Mr Ramesh Nair, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) Shri. Nimesh Mehta, Advocate for the Appellants Shri. Sanjay Hasija, Superintendent(A.R.) for the Respondent Per : Ramesh Nair On g .....

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..... 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 immediately before that day : Provide d that no appeal shall lie to the Appellate Tribunal and the Appellate Tribun .....

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..... products under the provisions of this Act or the rules madethereunder 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 admit an appeal in respect of an order referred to in clause (b) or clause (c) or clause (d) where - .....

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..... ermined 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 is below threshold limit without going into merit of the case. (Pronounced in court) - - TaxTMI - TMITax - Central Ex .....

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