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of <h1>Interpretation of 'or' vs. 'and' in Section 35D of C.E.A. 1944</h1> <h3>RM BROTHERS (P) LTD. Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR-I</h3> RM BROTHERS (P) LTD. Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR-I - 2000 (121) E.L.T. 776 (Tribunal) The dispute in the appeal was about interpreting the word 'or' in Section 35D of C.E.A. 1944 as 'or' or 'and'. The Tribunal ruled that 'or' should be read as 'or', not 'and'. The appeal jurisdiction is determined by whether duty or penalty individually exceeds Rs. 10 lakhs.
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