M/S. Esson Chemical Industries Pvt. Ltd vs Commissioner Of Central Excise

Customs Excise and Service Tax Appellate Tribunal7 August 2015

CitationExcise Appeal No. 2140 of 2006

Ratio decidendi

The rule this decision rests on

The Tribunal may decline to entertain an appeal under section 35B of the Central Excise Act, 1944 where the total amount of duty and penalty involved is below the monetary limit for appeal, and in such a case the appeal is dismissed on that ground without examination of the merits.

Written by Miss Lucy from the judgment below, not taken from a headnote.

Judgment

As delivered

IN THE CUSTOMS, EXCISE AND SERVICE TAXAPPELLATE TRIBUNAL, NEW DELHIPRINCIPAL BENCH, COURT NO. IIExcise Appeal No. 2140 of 2006

[Arising out of Order-In-Appeal No. 65-66/CE/ APPL/NOIDA/06 dated 17.3.2006 passed by Commissioner of Customs & Central Excise (Appeals), NOIDA ]

For approval and signature:

Honble Mr Ashok Jindal, Member (Judicial)

Hon'ble Mr. B Ravichandran , Member (Technical)

1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?

2 Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?

3 Whether Their Lordships wish to see the fair copy of the Order?

4 Whether Order is to be circulated to the Departmental authorities?

M/s. Esson Chemical Industries Pvt. Ltd. Appellants

Vs.

Commissioner of Central Excise Respondent

NOIDA

Appearance:

None for the Appellants

Shri M S Negi, DR for the Respondent

CORAM:

Hon'ble Shri Ashok Jindal, Member (Judicial)

Hon'ble Mr. B Ravichandran, Member (Technical)

Date of Hearing /decision: 07.08.2015

FINAL ORDER NO. A/ 52495 /2015-EX(DB)

Per Ashok Jindal :

Considering the fact that the total amount of duty and penalty works out to Rs.32,736/-, therefore, under the provisions of section 35B of Central Excise Act, 1944, we exercise our jurisdiction not to entertain the appeal. In these circumstances, appeal is dismissed.

( Dictated and pronounced in the open court )

( Ashok Jindal ) Member(Judicial)

( B Ravichandran )

Member(Technical)

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