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    <title>2015 (11) TMI 1559 - CESTAT NEW DELHI</title>
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    <description>The Tribunal applied the statutory monetary threshold for admission under the Second Proviso to Section 35B of the Central Excise Act, 1944 and found the dispute value to be below the prescribed limit. As a result, it declined to admit the challenge to recovery of interest and penalty under Rules 27 and did not examine the merits of those demands. The appeal was therefore not entertainable for want of maintainability under the threshold provision.</description>
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      <description>The Tribunal applied the statutory monetary threshold for admission under the Second Proviso to Section 35B of the Central Excise Act, 1944 and found the dispute value to be below the prescribed limit. As a result, it declined to admit the challenge to recovery of interest and penalty under Rules 27 and did not examine the merits of those demands. The appeal was therefore not entertainable for want of maintainability under the threshold provision.</description>
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