https://www.taxtmi.com/caselaws?id=278659 Appeals involving penalties below the statutory monetary threshold were held not maintainable before the Tribunal. The Tribunal applied proviso (ii) to Section 35B of the Central Excise Act, 1944, which permits refusal to entertain an appeal where the demand, fine or penalty is below the prescribed limit. Because the amount involved in each appeal remained below that threshold, the Tribunal declined to examine the disputes on merits and dismissed the appeals in limine. en-us Tue, 31 Oct 2017 00:00:00 +0530 Sat, 16 Feb 2019 06:27:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278659 Appeals involving penalties below the statutory monetary threshold were held not maintainable before the Tribunal. The Tribunal applied proviso (ii) to Section 35B of the Central Excise Act, 1944, which permits refusal to entertain an appeal where the demand, fine or penalty is below the prescribed limit. Because the amount involved in each appeal remained below that threshold, the Tribunal declined to examine the disputes on merits and dismissed the appeals in limine. Case-Laws Central Excise Tue, 31 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278659