https://www.taxtmi.com/caselaws?id=265942 The Appellate Tribunal CESTAT MUMBAI, in a judgment by Ramesh Nair, Member (J), exercised discretion under the Second proviso to Section 35B of the Central Excise Act, 1944. The Tribunal refused to admit an appeal where the duty amount of Rs. 25,544 was below the prescribed threshold of Rs. 50,000 before 6/8/2014. The decision to dismiss the appeal was solely based on the financial threshold without assessing the case's merits. As a result, the appeal was dismissed on 15/6/15. en-us Mon, 15 Jun 2015 00:00:00 +0530 Sat, 17 Oct 2015 22:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265942 The Appellate Tribunal CESTAT MUMBAI, in a judgment by Ramesh Nair, Member (J), exercised discretion under the Second proviso to Section 35B of the Central Excise Act, 1944. The Tribunal refused to admit an appeal where the duty amount of Rs. 25,544 was below the prescribed threshold of Rs. 50,000 before 6/8/2014. The decision to dismiss the appeal was solely based on the financial threshold without assessing the case's merits. As a result, the appeal was dismissed on 15/6/15. Case-Laws Central Excise Mon, 15 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265942