https://www.taxtmi.com/caselaws?id=333735 The Tribunal refused to admit the appeal under the Second proviso to Section 35B of the Central Excise Act, 1944, as the duty amount involved was below the prescribed threshold limit. The judgment highlights the significance of adhering to the monetary limits set by the statute in determining the admissibility of appeals before the Tribunal, emphasizing the Tribunal's discretion in admitting or refusing appeals based on the specified criteria. The decision in this case focused solely on the duty amount falling below the threshold, leading to the dismissal of the appeal without consideration of the case's merits. en-us Tue, 16 Feb 2016 00:00:00 +0530 Sat, 22 Oct 2016 16:24:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333735 The Tribunal refused to admit the appeal under the Second proviso to Section 35B of the Central Excise Act, 1944, as the duty amount involved was below the prescribed threshold limit. The judgment highlights the significance of adhering to the monetary limits set by the statute in determining the admissibility of appeals before the Tribunal, emphasizing the Tribunal's discretion in admitting or refusing appeals based on the specified criteria. The decision in this case focused solely on the duty amount falling below the threshold, leading to the dismissal of the appeal without consideration of the case's merits. Case-Laws Central Excise Tue, 16 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333735