https://www.taxtmi.com/caselaws?id=266802 The Tribunal dismissed the application for Rectification of Mistake, upholding the original decision to refuse admission of the appeal based on the duty amount falling below the prescribed threshold limit of Rs. 50,000 as per the proviso to Section 35 B (1). The Tribunal clarified that discretion can be exercised based on individual amounts, and in this case, since the duty amount alone was below the threshold, the appeal dismissal was justified. The Tribunal emphasized that past judgments do not set a binding precedent, and the discretionary power under the law should be applied based on the specific circumstances of each case. en-us Fri, 11 Sep 2015 00:00:00 +0530 Sat, 24 Oct 2015 07:52:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266802 The Tribunal dismissed the application for Rectification of Mistake, upholding the original decision to refuse admission of the appeal based on the duty amount falling below the prescribed threshold limit of Rs. 50,000 as per the proviso to Section 35 B (1). The Tribunal clarified that discretion can be exercised based on individual amounts, and in this case, since the duty amount alone was below the threshold, the appeal dismissal was justified. The Tribunal emphasized that past judgments do not set a binding precedent, and the discretionary power under the law should be applied based on the specific circumstances of each case. Case-Laws Central Excise Fri, 11 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266802