2013 (2) TMI 364

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..... penalty that can be imposed is Rs. 34,791/- which was imposed by the adjudicating authority - dismiss the revenue appeal without going into merits of the case. - E/430 of 2010 - - - Dated:- 21-1-2013 - Mr. M.V. Ravindaran, J. Appellant by : Shri Manoj Kutty, A.R. Per : Mr. M.V. Ravindaran; When this matter was called out, none appears on behalf of the respondents. Si .....

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..... proviso to Section 35B (1) of Central Excise Act, 1944 empowers the Tribunal not to entertain any appeal if it is less than Rs. 50,000/-. Invoking the said proviso, I find that the Revenue s appeal needs to be dismissed. As in the extreme case, penalty that can be imposed is Rs. 34,791/- which was imposed by the adjudicating authority. 5. Accordingly, exercising the powers given under the seco .....

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