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    <title>2015 (10) TMI 2323 - CESTAT MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT MUMBAI refused to admit an appeal under the Second proviso to Section 35B of the Central Excise Act, 1944, as the amount involved was below the prescribed threshold limit of &amp;amp;8377; 50,000. The Tribunal&#039;s decision emphasized the importance of financial thresholds in determining its jurisdiction, highlighting its discretion to refuse appeals based on the financial implications involved in the case.</description>
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      <description>The Appellate Tribunal CESTAT MUMBAI refused to admit an appeal under the Second proviso to Section 35B of the Central Excise Act, 1944, as the amount involved was below the prescribed threshold limit of &amp;amp;8377; 50,000. The Tribunal&#039;s decision emphasized the importance of financial thresholds in determining its jurisdiction, highlighting its discretion to refuse appeals based on the financial implications involved in the case.</description>
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