2018 (10) TMI 320

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..... L ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. This appeal is filed by the department challenging the judgment of the Income Tax Appellate Tribunal dated 26.07.2017. Short ground raised by the Revenue in this appeal is that, the question paused before the Tribunal was penalty exceeding Rs. 50 lakhs. In terms of section 35D(3) of Central Excise Act, 1944, such appeal therefore had to be .....

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..... e appellant is thus correct in pointing out that the valuation of the penalty under dispute was more than Rs. 50 lakhs. Section 35D of the Central Excise Act, 1944, pertains to procedure of Appellate Tribunal. Subsection (3) of section 35D provides the President or any member of the Appellate Tribunal authorized in this behalf by the President may, sitting singly, dispose of any case which has bee .....

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