2016 (6) TMI 604

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....ng through the records, I find that the refund amount involved in the case is Rs. 18,365 /-. 2. This Tribunal has discretion either to refuse or to admit the appeal under Second proviso to Section 35B of Central Excise Act, 1944 which is reproduced below:- SECTION 35B. Appeals to the Appellate Tribunal. - (1) Any person aggrieved by any of the following orders may appeal to the Appellate Trib....

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....decide any appeal in respect of any order referred to in clause (b) if such order relates to, (a) a case of loss of goods, where the loss occurs in transit from a factory to a warehouse or to another factory, or from one warehouse to another, or during the course of processing of the goods in a warehouse or in storage, whether in a factory or in a warehouse; (b) a rebate of duty of excise on ....

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....determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment is in issue or is one of the points in issue, the difference in duty involved or the duty involved; o (ii) the amount of fine or penalty determined by such order, does not exceed fifty thousand rupees ; In the present case, the impugned order was passed by the Commis....