TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Appellate Tribunal Can Decide Small Cases Individually; Section 35D Sets 50 Lakh Rupees Limit for Excise Matters.</h1> Section 35D of the Central Excise Act, 1944, outlines the procedure for the Appellate Tribunal, incorporating specific provisions from section 129C of the Customs Act, 1962, for its functions. The President or an authorized member of the Appellate Tribunal can individually decide cases assigned to their bench, provided the case does not involve issues related to the excise duty rate or goods valuation for assessment, and the duty, fine, or penalty involved is not more than fifty lakh rupees. This threshold was updated from ten lakh rupees as per the Finance Act 2013.
TaxTMI 
TaxTMI 
