Appeal dismissed by CESTAT because revenue involved is less than Rs.50,000/-
IN the case of Asiatic Enterprises (), the Bench had held thus -
"5…The discretion vested with the Appellate Tribunal to refuse or admit an appeal where the value of the appeal is below Rs.50,000.00 (Rupees fifty thousand) under the second proviso to Section 35B(1) of the Central Excise Act, 1944, is not available to the Appellate Tribunal under Section 86(7) of the Finance Act, 1994 or any other provision of the said Act for refusing or admitting an appeal. No separate provision under the Finance Act, 1994 is incorporated for hearing appeals and making Orders by the Appellate Tribunal, as provided under Section 35C of the Central Excise Act, 1944. It is seen that Section 86(7) similar to the provisions of Section 35C of the Central Excise Act, 1944 and not Section 35B, as such, the second proviso to Section 35B cannot be pressed into service under the Finance Act, 1994. This means that an appeal lie before the Appellate Tribunal by an aggrieved assessee against the Orders passed under Sections 73, 83A, 84, 85 of the Service Tax Rules, 1994, irrespective of the valuation…. "
A similar view was taken in the case of Indoworth (India) Ltd. when the appellant relied on the decision in Asiatic Enterprises (supra).
Be that as it may, in a recent case, the Revenue is in appeal[Appeal ST /854/12-Mum] against an o-in-a passed by the Commissioner of Central Excise & Customs (Appeals), Goa and the demand involved is Rs.15,825/-.
The Single Member Bench dismissed the appeal by observing thus -
"2. By exercising my power under section 35B of Central Excise Act, 1944, I dismiss the appeal as the revenue involved is less than Rs.50,000/-."