Monetary threshold for tribunal appeals bars review where the demand or penalty falls below the prescribed limit.

Appeals involving penalties below the statutory monetary threshold were held not maintainable before the Tribunal. The Tribunal applied proviso (ii) to Section 35B of the Central Excise Act, 1944, which permits refusal to entertain an appeal where the demand, fine or penalty is below the prescribed limit. Because the amount involved in each appeal remained below that threshold, the Tribunal declined to examine the disputes on merits and dismissed the appeals in limine.

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Issues: Whether the appeals were maintainable before the Tribunal when the demand of penalty in each appeal was below the monetary limit prescribed under the statute.

Analysis: The appeals arose from penalties of Rs. 10,000 each imposed on the appellants, and even after taking redemption fine into account, the amount involved in each appeal remained below Rs. 2,00,000. Under proviso (ii) to Section 35B of the Central Excise Act, 1944, the Tribunal is empowered to decline entertainment of an appeal where the demand, fine, or penalty is below the prescribed threshold. Since the amount in each appeal was below that limit, the Tribunal declined to adjudicate the matters on merits.

Conclusion: The appeals were held to be not maintainable and were dismissed in limine.

Ratio Decidendi: An appeal before the Tribunal is not maintainable where the demand, fine, or penalty involved is below the monetary threshold prescribed under proviso (ii) to Section 35B of the Central Excise Act, 1944.

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