CESTAT Bangalore: Appeals under Rs. 5 lakh duty/penalty not maintainable

The Appellate Tribunal CESTAT Bangalore held that appeals with duty/penalty amounts below Rs. 5 lakhs are not maintainable, regardless of being filed before a circular by the Board. The decision was grounded in prior court judgments, leading to the rejection of all appeals in the case.

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The Appellate Tribunal CESTAT Bangalore decided that appeals with duty/penalty amounts less than Rs. 5 lakhs are not maintainable, even if filed before the issuance of a circular by the Board. This decision was based on previous court rulings. As a result, all appeals in this case were rejected as not maintainable.

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