(1)Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order-(a)a decision or order passed by the Collector of Central Excise or of Customs as an adjudicating authority;(b)an order passed by the Collector (Appeals) under Section 80-A;(c)an order passed by the Administrator, Collector of Central Excise or of Customs or the Appellate Collector of Customs under Section 80, as it stood immediately before the appointed day;(d)an order passed by the Administrator, either before or after the appointed day, under Section 81, as it stood immediately before that day:Provided that the Appellate Tribunal may, in its discretion, refuse to admit an appeal in respect of an order referred to in clause (b) or clause (c) or clause (d) where,-(i)the value of the thing confiscated without option having been given to the owner thereof to pay a fine in lieu of confiscation under Section 73; or(ii)the amount of fine or penalty determined by such order, does not exceed ten thousand rupees.
