https://www.taxtmi.com/caselaws?id=328895 The Tribunal dismissed the appeal as the refund amount of Rs. 18,365 fell below the specified threshold of Rs. 50,000 under the Second proviso to Section 35B of the Central Excise Act, 1944. The decision emphasized adherence to statutory provisions and the Tribunal's discretionary power to determine appeal admissibility based on financial thresholds set by law, without considering the case's merits. en-us Thu, 03 Mar 2016 00:00:00 +0530 Thu, 22 Dec 2016 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328895 The Tribunal dismissed the appeal as the refund amount of Rs. 18,365 fell below the specified threshold of Rs. 50,000 under the Second proviso to Section 35B of the Central Excise Act, 1944. The decision emphasized adherence to statutory provisions and the Tribunal's discretionary power to determine appeal admissibility based on financial thresholds set by law, without considering the case's merits. Case-Laws Central Excise Thu, 03 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328895