2017 (10) TMI 1423

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..... AT, NEW DELHI - TMI - Maintainability of appeal - amount involved in the appeal - Section 35-B of the Central Excise Act, 1944 - Imposition of penalty of ₹ 10,000/- on each of the importers - Held that:- As per proviso (ii) to Section 35-B of the Central Excise Act, 1944, the Tribunal can decline to entertain an appeal where the demand, fine or penalty is less than ₹ 2 lacs. Certainly .....

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..... he Revenue. 2. After hearing both sides and on perusal of the material available on record, it appears that the present appeals have been filed against the order-in-original no. JOD-EXCUS-000-COM-0011-16-17 dated 25.05.2016 passed by the Commissioner of Central Excise, Jaipur-II. All the assessee-Appellants were transporters upon whom a penalty of ₹ 10,000/- (Rupees ten thousand only) eac .....

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