2018 (6) TMI 573

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....nt This Restoration of Appeal application has been filed by M/s. Deepak Nitrite Ltd. in respect of Order no. A/89794/17/SMB dated 28.09.2017. 2. Ld. Counsel for applicant pointed that the appeal was rejected relying on the proviso to Section 35B which permits Tribunal to exercise its discretion in refusing to admit the appeals to dispute involving duty less than Rs. 2 lakhs. 3. Ld. Counse....

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....her 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 the purposes of assessment is in issue or is one of the points in issue, the difference in duty involved or the duty involved or the amount of fine or penalty determined by such order, does not exceed Rs. 50,000/- (prior to 6^th August, 2014). 6. In the present ca....

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....ave very well and fruitfully been devoted to the adjudication on merits of the appeal. It is improper to throw out a litigant on such a technical ground after the appeal is entertained and kept pending. Once the appeal was admitted in this case and kept pending, then, no useful purpose is served by dismissing it at the final hearing on the ground of maintainability Ultimately, it is a discretion v....