CESTAT Chennai Dismisses Appeals Below Rs. 5 Lakhs Contravening Section 35R

The Appellate Tribunal CESTAT CHENNAI dismissed six appeals for amounts below Rs. 5 lakhs each as they contravened the Board's instruction under Section 35R of the Central Excise Act, 1944, which exempts appeals for cases under Rs. 5 lakhs. The appeals were deemed not maintainable and were consequently dismissed, including stay petitions.

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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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