https://www.taxtmi.com/caselaws?id=336062 The Tribunal dismissed the appeals against Orders-in-Appeal dated 11/09/1996 by the Commissioner of Central Excise (Appeals), Mumbai, as the amount involved was below the threshold limit of Rs. 50,000 specified under Section 35B of the Central Excise Act. The Tribunal exercised its discretion to refuse admission based on the Second proviso to Section 35B, without delving into the merits of the case. en-us Wed, 02 Nov 2016 00:00:00 +0530 Thu, 29 Dec 2016 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336062 The Tribunal dismissed the appeals against Orders-in-Appeal dated 11/09/1996 by the Commissioner of Central Excise (Appeals), Mumbai, as the amount involved was below the threshold limit of Rs. 50,000 specified under Section 35B of the Central Excise Act. The Tribunal exercised its discretion to refuse admission based on the Second proviso to Section 35B, without delving into the merits of the case. Case-Laws Central Excise Wed, 02 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336062