2018 (4) TMI 756

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....2018<br>Central Excise<br>Mr. Justice (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Ms. Surbhi Sinha, Advocate for the appellant Sh. S. K. Bansal, AR for the Responden....

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.... it appears that in the instant case, amount involved is less than Rs. 2 lakhs in each appeal. A s per Section 35B (proviso) of the Central Excise Act, 1944, the Tribunal can refuse to entertain the a....