https://www.taxtmi.com/caselaws?id=338442 The Tribunal dismissed the appeal as the amount involved was below the threshold limit set by the Second proviso to Section 35B of the Central Excise Act, 1944. The Tribunal exercised its discretion to refuse the appeal based on the prescribed criteria without considering the merits of the case. This case emphasizes the significance of meeting the specified threshold for admission of appeals under the Act and underscores the Tribunal's authority to reject appeals falling below the threshold, highlighting the importance of complying with statutory requirements in seeking redress through the appellate process. en-us Fri, 02 Dec 2016 00:00:00 +0530 Sat, 04 Feb 2017 10:13:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338442 The Tribunal dismissed the appeal as the amount involved was below the threshold limit set by the Second proviso to Section 35B of the Central Excise Act, 1944. The Tribunal exercised its discretion to refuse the appeal based on the prescribed criteria without considering the merits of the case. This case emphasizes the significance of meeting the specified threshold for admission of appeals under the Act and underscores the Tribunal's authority to reject appeals falling below the threshold, highlighting the importance of complying with statutory requirements in seeking redress through the appellate process. Case-Laws Central Excise Fri, 02 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338442