https://www.taxtmi.com/caselaws?id=351807 The Appellate Tribunal CESTAT MUMBAI exercised its discretion and refused to admit an appeal under the Second proviso to Section 35B of the Central Excise Act, 1944, as the duty amount involved was below the specified threshold limit. The appeal was dismissed solely based on the grounds of the amount being below the threshold limit, without considering the merits of the case. This case highlights the Tribunal's authority to refuse admission to appeals where the amount in question does not meet the prescribed limit, emphasizing the importance of adherence to statutory provisions and legal requirements. en-us Wed, 04 Oct 2017 00:00:00 +0530 Sat, 02 Dec 2017 10:08:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351807 The Appellate Tribunal CESTAT MUMBAI exercised its discretion and refused to admit an appeal under the Second proviso to Section 35B of the Central Excise Act, 1944, as the duty amount involved was below the specified threshold limit. The appeal was dismissed solely based on the grounds of the amount being below the threshold limit, without considering the merits of the case. This case highlights the Tribunal's authority to refuse admission to appeals where the amount in question does not meet the prescribed limit, emphasizing the importance of adherence to statutory provisions and legal requirements. Case-Laws Central Excise Wed, 04 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351807