https://www.taxtmi.com/caselaws?id=2349 The Revenue's appeal was barred by the statutory monetary limit under the second proviso to Section 35B of the Central Excise Act, as the duty or penalty involved did not exceed the prescribed threshold. A later restoration order based on an authorisation issue did not alter the original basis for dismissal, because the decisive consideration remained the low amount involved. The appeal was therefore not maintainable and the dismissal was affirmed. en-us Tue, 26 Dec 2006 00:00:00 +0530 Tue, 15 Apr 2008 19:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2349 The Revenue's appeal was barred by the statutory monetary limit under the second proviso to Section 35B of the Central Excise Act, as the duty or penalty involved did not exceed the prescribed threshold. A later restoration order based on an authorisation issue did not alter the original basis for dismissal, because the decisive consideration remained the low amount involved. The appeal was therefore not maintainable and the dismissal was affirmed. Case-Laws Central Excise Tue, 26 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2349