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of <h1>Tribunal dismisses department appeals under Central Excise Act for non-listing, absence of respondents.</h1> The Appellate Tribunal CESTAT, Mumbai, rejected the department's appeals under Section 35B(2) of the Central Excise Act, 1944, as they were not required ... Appeal to Appellate Tribunal - Amounts involved being very small The Appellate Tribunal CESTAT, Mumbai, in the case of Shri C. Satapathy, represented by Shri R.K. Pardeshi, JDR, for the Appellant, heard the ld. D.R. The department's appeals under Section 35B(2) of the Central Excise Act, 1944, were not required to be listed under Section 35B(1) for admission. Both appeals, involving small amounts, were rejected as no one appeared for the respondents and no adjournment request was made.
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