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of <h1>CESTAT Bangalore: Appeals under Rs. 5 lakh duty/penalty not maintainable</h1> <h3>C.C.E., MANGALORE And Others Versus INDIAN OIL CORPORATION LTD And Others</h3> C.C.E., MANGALORE And Others Versus INDIAN OIL CORPORATION LTD And Others - TMI 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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