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<h1>Section 35R Empowers Central Board to Set Monetary Limits for Appeals; Non-Filing Doesn't Imply Decision Acceptance</h1> Section 35R of the Central Excise Act, 1944, empowers the Central Board of Excise and Customs to set monetary limits for filing appeals, applications, revisions, or references by Central Excise Officers. If an appeal is not filed due to these limits, it does not prevent officers from filing in other similar cases. Additionally, parties cannot argue that the absence of an appeal implies acceptance of a decision. The Commissioner (Appeals), Appellate Tribunal, or court must consider the reasons for not filing an appeal. Orders fixing monetary limits issued between October 20, 2010, and the Finance Bill, 2011, are considered under this section.