https://www.taxtmi.com/caselaws?id=220959 The Appellate Tribunal CESTAT Ahmedabad dismissed the appeal against the reduction of penalty from Rs. 34,791 to Rs. 1,000 by the first appellate authority. The Tribunal cited the second proviso to Section 35B(1) of the Central Excise Act, which restricts appeals involving amounts below Rs. 50,000. As the penalty amount was below this threshold, the Tribunal lacked jurisdiction to entertain the appeal, leading to its dismissal without considering the merits of the case. The decision underscored the importance of statutory limitations in determining the Tribunal's authority in appeals related to penalty amounts. en-us Mon, 21 Jan 2013 00:00:00 +0530 Sat, 16 Feb 2013 07:07:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220959 The Appellate Tribunal CESTAT Ahmedabad dismissed the appeal against the reduction of penalty from Rs. 34,791 to Rs. 1,000 by the first appellate authority. The Tribunal cited the second proviso to Section 35B(1) of the Central Excise Act, which restricts appeals involving amounts below Rs. 50,000. As the penalty amount was below this threshold, the Tribunal lacked jurisdiction to entertain the appeal, leading to its dismissal without considering the merits of the case. The decision underscored the importance of statutory limitations in determining the Tribunal's authority in appeals related to penalty amounts. Case-Laws Central Excise Mon, 21 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220959