M.K. TRADING CO. Vs. UNION OF INDIA

JUDGEMENT

(1.) On perusal of the two orders passed by the tribunal, one dated 15th June, 2015 and another dated 11th September, 2015, we are of the opinion that this appeal raises substantial questions of law. It is admitted on the following substantial questions of law :-

(2.) We have heard Mr. Dharmadhikari appearing in support of this appeal and Mr. Mishra for the Revenue/Respondents. We have perused the orders under appeal.

(3.) The tribunal has proceeded on the footing that the provisions of law would enable it to dismiss an appeal challenging the order passed by the Commissioner of Central Excise, Mumbai simply because, by that order of the Commissioner, the duty, fine or penalty demanded does not exceed Rs. 50,000/- (before 6th August, 2014). The order of the Commissioner is dated 23rd January, 2012.