2006 (12) TMI 70

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....provisions as contained in 2nd proviso to Section 35B of the Central Excise Act, 1944. The provisions therein clearly provide that where the duty involved or the penalty determined do not exceed Rs. 50,000/-, the Tribunal may in its discretion refuse to admit an appeal The appeal of the Revenue was dismissed on 21-10-2005 in exercise of the powers as contained in the above provisions. It appears t....