2018 (4) TMI 756 - AT - Central Excise

Maintainability of appeal - Monetary amount involved in the appeal - Held that - in the instant case amount involved is less than 2 lakhs in each appeal - A s per Section 35B (proviso) of the Central Excise Act 1944 the Tribunal can refuse to entertain the appeal where the demand/penalty is less than 2 lakhs (prescribed limit) - appeal not maintainable - appeal dismissed.

Summary

The appeals were filed against orders passed by the Commissioner (Appeals), Central Excise, Jaipur, where the amount involved in each appeal was less than Rs. 2 lakhs. The Tribunal refused to entertain the appeals as per Section 35B (proviso) of the Central Excise Act, 1944, since the demand/penalty was less than Rs. 2 lakhs. Therefore, the appeals were dismissed in limine.