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of <h1>CESTAT Mumbai Upholds Dismissal of Excise Duty Demand & Penalty</h1> The Appellate Tribunal CESTAT MUMBAI dismissed the Revenue's appeal against Order-in-Appeal no.PII/BKS/307/2004 dated 09/07/2004, which had dismissed the ... Duty demand - Petty amount - lower appellate authority has dismissed the demand of excise duty for an amount of Rs.462/- and a penalty of Rs.500/- Held that: - Considering the negligible amount of Revenue involved in this matter, appeals dismissed - decided against the revenue. The Appellate Tribunal CESTAT MUMBAI dismissed the Revenue's appeal against Order-in-Appeal no.PII/BKS/307/2004 dated 09/07/2004, which had dismissed the demand of excise duty for Rs.462 and a penalty of Rs.500. The appeal was dismissed due to the negligible amount of revenue involved.
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