https://www.taxtmi.com/caselaws?id=426075 The Tribunal's admission discretion may be exercised to refuse an appeal where the disputed demand and penalty fall below the monetary threshold under section 35B(1) of the Central Excise Act, 1944. Repeated non-appearance by the appellant also supports dismissal for default under the Tribunal's procedural rules, subject to restoration on sufficient cause. On the stated facts, the appeal was not admitted and was dismissed. en-us Wed, 03 Aug 2022 00:00:00 +0530 Mon, 08 Aug 2022 09:08:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426075 The Tribunal's admission discretion may be exercised to refuse an appeal where the disputed demand and penalty fall below the monetary threshold under section 35B(1) of the Central Excise Act, 1944. Repeated non-appearance by the appellant also supports dismissal for default under the Tribunal's procedural rules, subject to restoration on sufficient cause. On the stated facts, the appeal was not admitted and was dismissed. Case-Laws Service Tax Wed, 03 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426075