https://www.taxtmi.com/caselaws?id=53915 The note explains that the Tribunal declined to interfere with a reduced penalty where the Commissioner (Appeals) had followed settled judicial pronouncements. It also applies the proviso to Section 35B(1) of the Central Excise Act, under which an appeal may be refused admission if the fine or penalty does not exceed the prescribed small-dispute threshold. The stated rationale is to avoid second appeals in matters involving minimal penalty exposure. On that basis, the appeal was not entertained on merits and the reduced penalty was left undisturbed. en-us Mon, 28 Feb 2005 00:00:00 +0530 Fri, 15 Oct 2010 18:13:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53915 The note explains that the Tribunal declined to interfere with a reduced penalty where the Commissioner (Appeals) had followed settled judicial pronouncements. It also applies the proviso to Section 35B(1) of the Central Excise Act, under which an appeal may be refused admission if the fine or penalty does not exceed the prescribed small-dispute threshold. The stated rationale is to avoid second appeals in matters involving minimal penalty exposure. On that basis, the appeal was not entertained on merits and the reduced penalty was left undisturbed. Case-Laws Central Excise Mon, 28 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53915