2016 (12) TMI 707

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....he respondent ORDER Per Ramesh Nair These appeals are filed by the appellant against Orders-in-Appeal No: NK(1895 & 1896)464 & 465/96 dated 11/09/1996 passed by the Commissioner of Central Excise (Appeals), Mumbai. 2. On going through the records, we find that the amount involved in the case is less than Rs. 50,000/-. This Tribunal has discretion either to refuse or to admit the appeal under S....

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....xcise , either before or after the appointed day, under section 35A, as it stood immediately 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 fac....

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....ded further that the Appellate Tribunal may, in its discretion, refuse to admit an appeal in 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 i....