https://www.taxtmi.com/caselaws?id=120432 The Appellate Tribunal CESTAT, Ahmedabad, upheld the Tribunal's decision to refuse the restoration of an appeal dismissed ex parte, despite arguments of potential discrimination due to varying duty and penalty amounts. The Tribunal's discretion under the second proviso to Section 35B was deemed unfettered, allowing for rejection of appeals based on amount alone, without consideration of legal points or facts. This case clarifies that the Tribunal's discretion in admitting appeals based on the amount involved is not subject to mandatory legal or factual review, ensuring consistency in decision-making. en-us Mon, 16 Oct 2006 00:00:00 +0530 Thu, 19 Jul 2012 12:52:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120432 The Appellate Tribunal CESTAT, Ahmedabad, upheld the Tribunal's decision to refuse the restoration of an appeal dismissed ex parte, despite arguments of potential discrimination due to varying duty and penalty amounts. The Tribunal's discretion under the second proviso to Section 35B was deemed unfettered, allowing for rejection of appeals based on amount alone, without consideration of legal points or facts. This case clarifies that the Tribunal's discretion in admitting appeals based on the amount involved is not subject to mandatory legal or factual review, ensuring consistency in decision-making. Case-Laws Central Excise Mon, 16 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120432