https://www.taxtmi.com/caselaws?id=468951 The monetary threshold under the proviso to Section 35B(1) of the Central Excise Act, as applied through Section 83 of the Finance Act, 1994, permits the Tribunal to refuse admission of an appeal where the amount involved does not exceed the prescribed limit. On the figures stated in the appeal memo, the disputed service tax and penalty were each Rs. 60,676/-, keeping the total amount in dispute below Rs. 2 lakhs. The appeal was therefore not maintainable before the Tribunal. en-us Tue, 30 Sep 2025 00:00:00 +0530 Tue, 26 May 2026 21:06:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468951 The monetary threshold under the proviso to Section 35B(1) of the Central Excise Act, as applied through Section 83 of the Finance Act, 1994, permits the Tribunal to refuse admission of an appeal where the amount involved does not exceed the prescribed limit. On the figures stated in the appeal memo, the disputed service tax and penalty were each Rs. 60,676/-, keeping the total amount in dispute below Rs. 2 lakhs. The appeal was therefore not maintainable before the Tribunal. Case-Laws Service Tax Tue, 30 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468951