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TMI Blog2017 (2) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 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 ₹ 2 lacs without going into merit of the case. - E/116/07 - A/85070/17/SMB - Dated:- 2-12-2016 - Mr Ramesh Nair, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 or the Commissioner of Central Excise, either before or after the appointed day, under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcept 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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). 3. In view of the above discretion provided to this Tribunal, I refuse to admit this appeal. Therefore appeal is dismissed only on the ground tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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