Assessee's Appeal Dismissed for Non-Prosecution; Amount Below Rs. 2,00,000 Threshold u/r 20, CESTAT Rules 1982.

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....Maintainability of appeal of the assessee - threshold amount involved in the appeal - disputed amount is less than Rs.2,00,000/- - the appellant failed to appeared for hearing despite notice - the appeal is dismissed for non-prosecution in terms of Rule 20 of CESTAT (Procedure) Rules, 1982 as also in terms of Section 35B(1) of the Central Excise Act, 1944 being not maintainable as the disputed amount is less than the threshold limit. - AT....