TaxTMI 
TaxTMI 
2018 (1) TMI 1268
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.....e. the tribunal has erred in rejecting the appeal at the stage of final disposal of appeal without taking into consideration the fact that the appeal has already been admitted after compliance of part payment of duty amounting to Rs. 25,544/- as per the stay order no. S/56/12/SMB/C-IV dated 1st May, 2012. (b) Whether the tribunal has erred in exercising its powers to reject the appeal under the proviso to section 35B on monetary limits which in fact is not available in case of the appeal of the appellant involving the amount of duty along with interest thereon and penalty which in total exceeds threshold limit of Rs. 50,000/- which inter-alia is applicable only is available in case of issue involving only duty or only penalty not ....
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.... or Commissioner of Central Excise, either before or after the appointed day, under section 35-A, 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 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 goods, exported to any country or territory outside India or on excisa....
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....ntral Government, and the Central Government shall deal with such appeal or matter under section 35-EE as if such appeal or matter were an application or a matter arising out of an application made to it under that section. (1-B) (i) The Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963) may, by notification in the Official Gazette, constitute such Committees as may be necessary for the purposes of this Act. (ii) Every Committee constituted under clause (I) shall consist of two Chief Commissioners of Central Excise or two Commissioners of Central Excise, as the case may be. (2) The Committee of Commissioners of Central Excise may, if it is of opinion that an ....
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....is section, the party against whom the appeal has been preferred may, notwithstanding that he may not have appealed against such order or any part thereof, file, within forty-five days of the receipt of the notice, a memorandum of cross-objections verified in the prescribed manner against any part of the order appealed against and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (3). (5) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the relevant period referred to in subsection (3) or sub-section (4), if it is satisfied that there was sufficient cause for not presenting i....
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....half of the Commissioner of Central Excise under this sub-section." 5. The tribunal has taken a view on a perusal of this provision that any person aggrieved by any of the orders, which are enumerated in the provision may appeal to the appellate tribunal against the same. It is not in dispute that the order under challenge before the tribunal was otherwise appealable. All that the tribunal took assistance of is a provisio, which says 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) of sub-section (1) of section 35-B, where, in any disputed case, other than a case where the determination of any question having a relation to the rate o....