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    <title>2022 (10) TMI 1074 - CESTAT MUMBAI</title>
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    <description>The Tribunal dismissed the appellant&#039;s appeal for non-prosecution under Rule 20 of CESTAT (Procedure) Rules, 1982, due to the appellant&#039;s continuous non-appearance at scheduled hearings. Additionally, the appeal was deemed non-maintainable under Section 35B(1) of the Central Excise Act, 1944, as the disputed amount was below the prescribed threshold limit of Rs. 2,00,000. Consequently, the Tribunal decided to dismiss the appeal based on these grounds.</description>
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      <description>The Tribunal dismissed the appellant&#039;s appeal for non-prosecution under Rule 20 of CESTAT (Procedure) Rules, 1982, due to the appellant&#039;s continuous non-appearance at scheduled hearings. Additionally, the appeal was deemed non-maintainable under Section 35B(1) of the Central Excise Act, 1944, as the disputed amount was below the prescribed threshold limit of Rs. 2,00,000. Consequently, the Tribunal decided to dismiss the appeal based on these grounds.</description>
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