2015 (10) TMI 2076

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....Asstt. Commissioner (AR) ORDER Per Ramesh Nair An application for Rectification of Mistake arises out of Order No. A/1530/15/SMB dated 8/5/2015 passed by this Tribunal. 2. Ms. Lalita S. Phadke, Ld. Counsel for the applicant reiterates the ground of application. She further submits that appeal was dismissed on the ground that the amount of duty involved in the case less than Rs. 50,000/....

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....e appeal only on the ground monetary limit in terms of Section 35B. In this support she placed reliance on the judgments of the Hon'ble High Court in case of Commissioner of Central Excise and Service Tax, Chennai Vs. EID Parry (India) Ltd [2010 (255) E.L.T. 498 (Mad.)], as per this judgment once the appeal has been admitted, order for stay was passed, the Tribunal should not dismiss the appea....

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....efuse to admit the appeal in case duty or penalty or fine involved in a particular case does not exceed Rs. 50,000/-. He submits that irrespective whether only duty or only penalty involved or both is involved only one amount either duty or penalty, if it is within the threshold limit of Rs. 50,000/- this Tribunal is free to exercise the discretion provided under the said proviso, therefore the pr....

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....w Rs. 50,000/- this Tribunal has discretion not to admit the appeal. I do not agree with Ld. Counsel that total amount i.e. duty, penalty and fine should be considered for the purpose of threshold limit of Rs. 50,000/- as provided under Section 35 B(1). It is very clear from the provision that any of the amount i.e. either duty, or penalty or fine involved in a particular case is less than Rs. 50,....