2018 (4) TMI 756

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..... B (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.
Mr. Justice (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Ms. Surbhi Sinha, Advocate for the appellant Sh. S. K. Bansal, AR for the Respondent Per: Justice (D .....

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