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of <h1>Appeal dismissed by CESTAT due to tax threshold; non-appearance resulted in dismissal in limine.</h1> <h3>Genuine Filter & Fabrics Versus C.C.E. & S.T. -Indore</h3> Genuine Filter & Fabrics Versus C.C.E. & S.T. -Indore - TMI The appeal was dismissed by the Appellate Tribunal CESTAT NEW DELHI as the total tax in dispute was only Rs. 46,091, below the threshold of Rs. 2 Lakh under Section 35 B of the Central Excise Act. The appellant did not appear, and the appeal was dismissed in limine.
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