https://www.taxtmi.com/caselaws?id=354532 The High Court set aside the tribunal's decision to dismiss an appeal challenging the Commissioner of Central Excise's order based on monetary limits under section 35B of the Central Excise Act, 1944. The court emphasized that the tribunal erred in not considering compliance with part payment of duty before dismissing the appeal. It concluded that the tribunal should not refuse to decide appeals on technical grounds after admission, directing the appeal to be restored for adjudication on merits without considering the amount involved. The judgment underscores the importance of judiciously exercising discretion and ensuring fair hearings for litigants. en-us Mon, 22 Jan 2018 00:00:00 +0530 Fri, 27 Apr 2018 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354532 The High Court set aside the tribunal's decision to dismiss an appeal challenging the Commissioner of Central Excise's order based on monetary limits under section 35B of the Central Excise Act, 1944. The court emphasized that the tribunal erred in not considering compliance with part payment of duty before dismissing the appeal. It concluded that the tribunal should not refuse to decide appeals on technical grounds after admission, directing the appeal to be restored for adjudication on merits without considering the amount involved. The judgment underscores the importance of judiciously exercising discretion and ensuring fair hearings for litigants. Case-Laws Central Excise Mon, 22 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354532