2016 (10) TMI 789

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....going through the records, I find that  the penalty  amount involved in all these three cases is Rs. 15,000/-. 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 foll....

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....before that day : Provided that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to 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 cou....

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....n respect of an order referred to in clause (b) or clause (c) or clause (d) where - (i)   in any disputed case, other than a case where the 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)  ....