https://www.taxtmi.com/caselaws?id=771182 CESTAT Allahabad dismissed an appeal as not admitted under the monetary limits prescribed in the second proviso to Section 35B(1) of the Central Excise Act, 1944, read with Section 86(7) of the Finance Act, 1994. The appellant's service amount was Rs.66,287 with penalty of Rs.82,954. Since the total amount involved was less than Rs.2 lakhs and the appellant declared the issue was other than rate of tax or valuation, the tribunal found the appeal not maintainable as it did not meet the statutory threshold requirements. en-us Mon, 19 May 2025 00:00:00 +0530 Thu, 22 May 2025 08:21:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771182 CESTAT Allahabad dismissed an appeal as not admitted under the monetary limits prescribed in the second proviso to Section 35B(1) of the Central Excise Act, 1944, read with Section 86(7) of the Finance Act, 1994. The appellant's service amount was Rs.66,287 with penalty of Rs.82,954. Since the total amount involved was less than Rs.2 lakhs and the appellant declared the issue was other than rate of tax or valuation, the tribunal found the appeal not maintainable as it did not meet the statutory threshold requirements. Case-Laws Service Tax Mon, 19 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771182