https://www.taxtmi.com/caselaws?id=418820 The Court dismissed the appeal due to the penalty amount being below the threshold limit set by the CBEC, in line with the national litigation policy. Despite considerations of the validity of Rule 8(3A) of the Central Excise Rules and pending legal issues, the Court exercised discretion to balance the revenue's and the assessee's interests. The delay in filing the appeal was condoned based on exceptional circumstances, leaving the legal issue of Rule 8(3A) validity unresolved for future review. en-us Thu, 17 Feb 2022 00:00:00 +0530 Fri, 25 Feb 2022 08:33:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418820 The Court dismissed the appeal due to the penalty amount being below the threshold limit set by the CBEC, in line with the national litigation policy. Despite considerations of the validity of Rule 8(3A) of the Central Excise Rules and pending legal issues, the Court exercised discretion to balance the revenue's and the assessee's interests. The delay in filing the appeal was condoned based on exceptional circumstances, leaving the legal issue of Rule 8(3A) validity unresolved for future review. Case-Laws Central Excise Thu, 17 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418820