https://www.taxtmi.com/caselaws?id=333768 The Appellate Tribunal refused to admit the appeal under the Second proviso to Section 35B of the Central Excise Act, 1944 due to the duty amount involved being below the prescribed threshold of Rs. 2 lakhs. The decision was based solely on the statutory limit, without considering the merits of the case, emphasizing the importance of adhering to the specified criteria for appeal admission. en-us Fri, 05 Feb 2016 00:00:00 +0530 Mon, 24 Oct 2016 09:41:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333768 The Appellate Tribunal refused to admit the appeal under the Second proviso to Section 35B of the Central Excise Act, 1944 due to the duty amount involved being below the prescribed threshold of Rs. 2 lakhs. The decision was based solely on the statutory limit, without considering the merits of the case, emphasizing the importance of adhering to the specified criteria for appeal admission. Case-Laws Central Excise Fri, 05 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333768