2006 (10) TMI 340

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....lant. Shri C. Lamba, JDR, for the Respondent. [Order]. - Heard both sides. 2. The appellant has filed the application for restoration of appeal against the dismissal of their appeal ex parte by the Tribunal as per their order dated 12-5-2006. It is seen from the order that the duty amount involved is Rs. 29,331/- and penalty of Rs. 2,000/-. Thus the aggregate amount of duty and pe....

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.... contained in second proviso to Section 35B , give unfettered discretion to the Tribunal not to admit the appeal where the amount of duty or penalty does not exceed Rs. 50,000/-. These provisions do not talk of any point of law or fact. Therefore, his submission is that the Tribunal has rightly rejected the appeal at the admission stage itself and there is no need to restore the same. 5. A....