https://www.taxtmi.com/caselaws?id=265957 The Appellate Tribunal CESTAT MUMBAI, in a judgment by Member Ramesh Nair, refused to admit an appeal under the Second proviso to Section 35B of the Central Excise Act, 1944. The Tribunal exercised discretion based on the amount involved, which was below the prescribed threshold limit of Rs. 50,000. Despite the merits of the case falling under the appellate jurisdiction, the appeal was rejected solely due to the monetary threshold not being met. This decision emphasizes the significance of adhering to statutory provisions governing appeal admissibility concerning central excise matters. en-us Tue, 23 Jun 2015 00:00:00 +0530 Sat, 17 Oct 2015 21:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265957 The Appellate Tribunal CESTAT MUMBAI, in a judgment by Member Ramesh Nair, refused to admit an appeal under the Second proviso to Section 35B of the Central Excise Act, 1944. The Tribunal exercised discretion based on the amount involved, which was below the prescribed threshold limit of Rs. 50,000. Despite the merits of the case falling under the appellate jurisdiction, the appeal was rejected solely due to the monetary threshold not being met. This decision emphasizes the significance of adhering to statutory provisions governing appeal admissibility concerning central excise matters. Case-Laws Central Excise Tue, 23 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265957