https://www.taxtmi.com/caselaws?id=336406 The Appellate Tribunal refused to admit an appeal under the Second proviso to Section 35B of the Central Excise Act, 1944, due to the penalty amount involved being below the statutory threshold. The Tribunal clarified that its decision was solely based on the jurisdictional constraints set by the statute, emphasizing the importance of adhering to the prescribed monetary limits for appeal consideration. This case underscores the significance of statutory provisions in determining the Tribunal's jurisdiction and maintaining a structured approach to adjudication within the realm of tax laws and appellate procedures. en-us Tue, 04 Oct 2016 00:00:00 +0530 Sun, 18 Dec 2016 20:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336406 The Appellate Tribunal refused to admit an appeal under the Second proviso to Section 35B of the Central Excise Act, 1944, due to the penalty amount involved being below the statutory threshold. The Tribunal clarified that its decision was solely based on the jurisdictional constraints set by the statute, emphasizing the importance of adhering to the prescribed monetary limits for appeal consideration. This case underscores the significance of statutory provisions in determining the Tribunal's jurisdiction and maintaining a structured approach to adjudication within the realm of tax laws and appellate procedures. Case-Laws Central Excise Tue, 04 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336406