https://www.taxtmi.com/caselaws?id=264714 The Appellate Tribunal dismissed the appeal under the second proviso to Section 35B of the Central Excise Act, 1944, as the duty amount involved was below the statutory threshold of Rs. 50,000. The Tribunal exercised its discretion in line with the statutory provision, refusing to admit the appeal solely based on the amount in question, without considering the merits of the case. Member (J) Ramesh Nair made the decision, highlighting the Tribunal's adherence to the prescribed monetary limits for admitting appeals. en-us Fri, 05 Jun 2015 00:00:00 +0530 Wed, 30 Sep 2015 06:26:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264714 The Appellate Tribunal dismissed the appeal under the second proviso to Section 35B of the Central Excise Act, 1944, as the duty amount involved was below the statutory threshold of Rs. 50,000. The Tribunal exercised its discretion in line with the statutory provision, refusing to admit the appeal solely based on the amount in question, without considering the merits of the case. Member (J) Ramesh Nair made the decision, highlighting the Tribunal's adherence to the prescribed monetary limits for admitting appeals. Case-Laws Service Tax Fri, 05 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264714