https://www.taxtmi.com/caselaws?id=333769 The Appellate Tribunal CESTAT Mumbai refused to admit appeals in three cases where the penalty amount was Rs. 15,000 each, falling below the prescribed threshold of Rs. 50,000 under the Second proviso to Section 35B of the Central Excise Act, 1944. The Tribunal exercised its discretion as per the statutory provision, highlighting the importance of adhering to threshold limits in determining the admissibility of appeals. This decision emphasizes the regulatory role of statutory frameworks in maintaining consistency and upholding legislative intent in the appellate process. en-us Mon, 08 Feb 2016 00:00:00 +0530 Mon, 24 Oct 2016 09:41:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333769 The Appellate Tribunal CESTAT Mumbai refused to admit appeals in three cases where the penalty amount was Rs. 15,000 each, falling below the prescribed threshold of Rs. 50,000 under the Second proviso to Section 35B of the Central Excise Act, 1944. The Tribunal exercised its discretion as per the statutory provision, highlighting the importance of adhering to threshold limits in determining the admissibility of appeals. This decision emphasizes the regulatory role of statutory frameworks in maintaining consistency and upholding legislative intent in the appellate process. Case-Laws Central Excise Mon, 08 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333769