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<h1>CESTAT Chennai Dismisses Appeals Below Rs. 5 Lakhs Contravening Section 35R</h1> The Appellate Tribunal CESTAT CHENNAI dismissed six appeals for amounts below Rs. 5 lakhs each as they contravened the Board's instruction under Section ... Maintainability of appeal - Board instruction issued under Section 35R of the Central Excise Act, 1944 - bar on appeals where duty does not exceed Rs. 5 lakhs - prohibition on clubbing of appealsMaintainability of appeal - Board instruction issued under Section 35R of the Central Excise Act, 1944 - bar on appeals where duty does not exceed Rs. 5 lakhs - prohibition on clubbing of appeals - Appeals filed despite the Board's instruction prohibiting filing of appeals before the Tribunal in cases where the duty involved is Rs. 5 lakhs or less are not maintainable. - HELD THAT: - The Tribunal applied the Board's instruction dated 17-8-2011 issued under Section 35R of the Central Excise Act, 1944, which precludes filing appeals before the Tribunal in matters where the duty involved is Rs. 5 lakhs or less and expressly does not permit clubbing of similar or recurring appeals. The six appeals before the Tribunal, each involving duty below Rs. 5 lakhs and filed on 27-1-2012, were held to have been instituted in contravention of that instruction. In consequence, the appeals could not be entertained and were held not maintainable. The ancillary stay petitions were also dismissed as they arose from the same non-maintainable appeals.Six appeals and the connected stay petitions dismissed as not maintainable for contravening the Board instruction dated 17-8-2011 under Section 35R.Final Conclusion: The Tribunal dismissed the six appeals and the associated stay petitions as not maintainable because they were filed contrary to the Board's instruction under Section 35R, which bars appeals before the Tribunal where the duty involved does not exceed Rs. 5 lakhs and disallows clubbing of such appeals. The Appellate Tribunal CESTAT CHENNAI dismissed six appeals involving amounts below Rs. 5 lakhs each as they were filed in contravention of the Board's instruction dated 17-8-2011 under Section 35R of the Central Excise Act, 1944, which states that no appeals are required for cases below Rs. 5 lakhs. The appeals were not maintainable, and thus, they were dismissed along with stay petitions.
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