https://www.taxtmi.com/caselaws?id=30196 The appeal before the Appellate Tribunal CESTAT, NEW DELHI was dismissed in limine due to the duty involved amounting to Rs.13,604, falling below the threshold specified in the second proviso to Section 35B of the Central Excise Act, 1944. Despite the Revenue's argument that the appeal should be entertained due to the recurring nature of the dispute, it was found that the issue had not arisen afresh during the appeal process, leading to the conclusion that the appeal was not suitable for admission. en-us Wed, 16 Apr 2008 00:00:00 +0530 Thu, 14 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30196 The appeal before the Appellate Tribunal CESTAT, NEW DELHI was dismissed in limine due to the duty involved amounting to Rs.13,604, falling below the threshold specified in the second proviso to Section 35B of the Central Excise Act, 1944. Despite the Revenue's argument that the appeal should be entertained due to the recurring nature of the dispute, it was found that the issue had not arisen afresh during the appeal process, leading to the conclusion that the appeal was not suitable for admission. Case-Laws Central Excise Wed, 16 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30196