By TIOL News Service

MUMBAI, AUG 02, 2015. THIS is an appeal filed against the order passed by the Commissioner (A) on 29/03/2014 and the duty involved in this case is Rs.47,590/-.

The Single Member Bench, after extracting the contents of section 35B(1) of the CEA, 1944 observed -

"…In the present case, the impugned order was passed by the Commissioner (Appeals) under section 35A which is specified under clause (b) of sub-section (1) of section 35B. In view of second proviso to section 35B(1), this Tribunal has discretion to refuse or to admit the appeal in respect of order referred to clause (b) or clause (c) or clause (d) where amount of duty, amount of fine or penalty determined by such order does not exceed Rs.50,000/- (before 6/8/2014) and Rs.2 lakhs (on or after 6/8/2014).

4. In view of the above discretion provided to this Tribunal, I refuse to admit this appeal. Therefore appeal is dismissed only on the ground that amount i.e Rs.47,590/- is below threshold limit of Rs.50,000/- without going into the merit of the case."

In passing - a ROM in the making: Incidentally, the cause title indicates that this is a Service Tax appeal. Also see Asiatic Enterprises vs. CCE, Bhubaneshwar-II - 2006-TIOL-1356-CESTAT-KOL.

(See 2015-TIOL-1595-CESTAT-MUM)