2018 (9) TMI 1200 - AT - Central Excise

Monetary amount involved in the appeal - Held that - As per the second proviso to Section 35 B of the Central Excise Act, the Tribunal has the discretion not to entertain an appeal if the total tax in dispute is up to ₹ 2 Lakh. The total Revenue in dispute is only to the extent of ₹ 46,091/- - In the present case since the total tax effect is far less than the threshold, appeal dismissed.

Summary

The appeal was dismissed by the Appellate Tribunal CESTAT NEW DELHI as the total tax in dispute was only Rs. 46,091, below the threshold of Rs. 2 Lakh under Section 35 B of the Central Excise Act. The appellant did not appear, and the appeal was dismissed in limine.