https://www.taxtmi.com/caselaws?id=209290 In a clandestine removal matter, the Tribunal exercised its discretion under the second proviso to Section 35B(1) of the Central Excise Act, 1944 to decline adjudication on the substantive merits because the duty and penalties involved were below the monetary threshold. It therefore did not record findings on the clandestine removal allegation and dismissed the appeal under that proviso. The decision reflects that where the amounts in dispute are modest and fall below the stated threshold, the Tribunal may refrain from detailed merit determination and dispose of the appeal on that basis. en-us Wed, 02 Mar 2011 00:00:00 +0530 Wed, 24 Jul 2013 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209290 In a clandestine removal matter, the Tribunal exercised its discretion under the second proviso to Section 35B(1) of the Central Excise Act, 1944 to decline adjudication on the substantive merits because the duty and penalties involved were below the monetary threshold. It therefore did not record findings on the clandestine removal allegation and dismissed the appeal under that proviso. The decision reflects that where the amounts in dispute are modest and fall below the stated threshold, the Tribunal may refrain from detailed merit determination and dispose of the appeal on that basis. Case-Laws Central Excise Wed, 02 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209290