2015 (11) TMI 1559 - AT - Central Excise

Admissibility of appeal - Value of appeal is less than ₹ 2.00 Lakhs - Held that - Since the value of appeal is very meager which is less than ₹ 2.00 Lakhs, in terms of the Second Proviso to Section 35B of the Central Excise Act 1944, I do not find any valid ground to admit the appeal. - Appeal dismissed

Summary

The appellate tribunal dismissed the appeal due to the meager value of the case, which was less than Rs. 2.00 Lakhs, under the Second Proviso to Section 35B of the Central Excise Act 1944. The recovery of interest amounting to Rs. 29,881/-, Rs. 66, and a penalty of Rs. 5000/- were the subject matter of the dispute.