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<h1>Appeals Dismissed for Central Excise Orders Under Rs. 2 Lakhs</h1> <h3>M/s Raghuvar (India) Limited Versus C.C.E., Jaipur</h3> The Tribunal dismissed the appeals against orders by the Commissioner (Appeals), Central Excise, Jaipur, as the amount involved in each appeal was less ... Maintainability of appeal - Monetary amount involved in the appeal - Held that: - in the instant case, amount involved is less than ₹ 2 lakhs in each appeal - A s per Section 35B (proviso) of the Central Excise Act, 1944, the Tribunal can refuse to entertain the appeal where the demand/penalty is less than ₹ 2 lakhs (prescribed limit) - appeal not maintainable - appeal dismissed. 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.