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of <h1>Finance Act 1993 Amends Central Excises Act: Appeal Thresholds Raised, New Tribunal Procedures in Sections 35B and 35D</h1> The amendment to the Central Excises and Salt Act, 1944, through the Finance Act of 1993, modifies financial thresholds and procedures for appeals. In section 35B, the threshold for certain provisions is increased from ten thousand to fifty thousand rupees. Sub-section (6) is replaced, specifying that appeals to the Appellate Tribunal must be in a prescribed form, verified accordingly, and accompanied by a fee based on the duty amount and penalty, with exemptions in specific cases. Additionally, section 35D's threshold is updated from fifty thousand to one lakh rupees.
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