https://www.taxtmi.com/caselaws?id=53915 Tribunal discretion to refuse admission under the proviso to Section 35B(1) applies where the fine or penalty falls within the statutory threshold for small disputes. The provision reflects legislative intent to avoid second appeals involving minor penalty amounts. Reduced penalty was not disturbed because the Commissioner (Appeals) had followed settled judicial pronouncements, leaving no justification for appellate interference. The Revenue's challenge was therefore not entertained on merits, and the reduced penalty remained effective. 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 Tribunal discretion to refuse admission under the proviso to Section 35B(1) applies where the fine or penalty falls within the statutory threshold for small disputes. The provision reflects legislative intent to avoid second appeals involving minor penalty amounts. Reduced penalty was not disturbed because the Commissioner (Appeals) had followed settled judicial pronouncements, leaving no justification for appellate interference. The Revenue's challenge was therefore not entertained on merits, and the reduced penalty remained effective. Case-Laws Central Excise Mon, 28 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53915