https://www.taxtmi.com/caselaws?id=788407 The note addresses admissibility and maintainability of appeals under the statutory proviso allowing the Appellate Tribunal discretion to refuse admission where the penalty determined is below the prescribed monetary threshold; applying that discretion, the Tribunal declined to admit appeals involving lesser penalties. It also affirms the evidential presumption of dispatch and delivery for appellate papers where certified copies were sent by speed post and not returned, and records that merits of the penalties were not examined because the determination was limited to admissibility under the proviso. en-us Thu, 19 Mar 2026 00:00:00 +0530 Sat, 21 Mar 2026 08:29:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788407 The note addresses admissibility and maintainability of appeals under the statutory proviso allowing the Appellate Tribunal discretion to refuse admission where the penalty determined is below the prescribed monetary threshold; applying that discretion, the Tribunal declined to admit appeals involving lesser penalties. It also affirms the evidential presumption of dispatch and delivery for appellate papers where certified copies were sent by speed post and not returned, and records that merits of the penalties were not examined because the determination was limited to admissibility under the proviso. Case-Laws Customs Thu, 19 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788407