Statutory monetary limit barred Revenue appeal; later restoration order did not override the original dismissal basis.

The Revenue's appeal was barred by the statutory monetary limit under the second proviso to Section 35B of the Central Excise Act, as the duty or penalty involved did not exceed the prescribed threshold. A later restoration order based on an authorisation issue did not alter the original basis for dismissal, because the decisive consideration remained the low amount involved. The appeal was therefore not maintainable and the dismissal was affirmed.

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Issues: Whether the Revenue's appeal was liable to be entertained in view of the monetary limit under the second proviso to Section 35B of the Central Excise Act, 1944, and whether the later restoration order affected that position.

Analysis: The appeal had earlier been dismissed because the duty involved or the penalty determined did not exceed Rs. 50,000, attracting the statutory discretion to refuse admission under the second proviso to Section 35B. The later restoration order was treated as having proceeded on an irrelevant question of authorisation and not on the core ground on which the appeal had originally been dismissed. The decisive consideration remained the low amount involved in the case.

Conclusion: The Revenue's appeal was not maintainable on merits in view of the statutory monetary limit, and the dismissal of the appeal was affirmed.

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