Monetary threshold and default appearance rules can justify refusal to admit and dismissal of an appeal

The Tribunal's admission discretion may be exercised to refuse an appeal where the disputed demand and penalty fall below the monetary threshold under section 35B(1) of the Central Excise Act, 1944. Repeated non-appearance by the appellant also supports dismissal for default under the Tribunal's procedural rules, subject to restoration on sufficient cause. On the stated facts, the appeal was not admitted and was dismissed.

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Issues: Whether the appeal was maintainable in view of the monetary limit under section 35B(1) of the Central Excise Act, 1944, and whether the appeal could be dismissed for the appellant's repeated non-appearance.

Analysis: The disputed demand and penalty were for a very small amount, attracting the Tribunal's discretion to refuse admission where the amount involved does not exceed the statutory threshold. The appellant also remained unrepresented on multiple hearing dates, and the procedural provisions governing the Tribunal permit dismissal for default where the appellant does not appear, subject to restoration on sufficient cause. In these circumstances, no ground was made out to keep the appeal pending.

Conclusion: The appeal was not admitted and was dismissed.

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