Appeals Dismissed for Central Excise Orders Under Rs. 2 Lakhs

The Tribunal dismissed the appeals against orders by the Commissioner (Appeals), Central Excise, Jaipur, as the amount involved in each appeal was less than Rs. 2 lakhs, falling under Section 35B (proviso) of the Central Excise Act, 1944. The appeals were not entertained, and subsequently dismissed in limine.

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The appeals were filed against orders passed by the Commissioner (Appeals), Central Excise, Jaipur, where the amount involved in each appeal was less than Rs. 2 lakhs. The Tribunal refused to entertain the appeals as per Section 35B (proviso) of the Central Excise Act, 1944, since the demand/penalty was less than Rs. 2 lakhs. Therefore, the appeals were dismissed in limine.

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