https://www.taxtmi.com/highlights?id=66273 Maintainability of appeal of the assessee - threshold amount involved in the appeal - disputed amount is less than Rs.2,00,000/- - the appellant failed to appeared for hearing despite notice - the appeal is dismissed for non-prosecution in terms of Rule 20 of CESTAT (Procedure) Rules, 1982 as also in terms of Section 35B(1) of the Central Excise Act, 1944 being not maintainable as the disputed amount is less than the threshold limit. - AT en-us Mon, 31 Oct 2022 08:13:18 +0530 Mon, 31 Oct 2022 08:13:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66273 Maintainability of appeal of the assessee - threshold amount involved in the appeal - disputed amount is less than Rs.2,00,000/- - the appellant failed to appeared for hearing despite notice - the appeal is dismissed for non-prosecution in terms of Rule 20 of CESTAT (Procedure) Rules, 1982 as also in terms of Section 35B(1) of the Central Excise Act, 1944 being not maintainable as the disputed amount is less than the threshold limit. - AT Highlights Central Excise Mon, 31 Oct 2022 08:13:18 +0530 https://www.taxtmi.com/highlights?id=66273