2022 (10) TMI 1074

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..... in this appeal is less than the threshold limit. In terms of Section 35B(1) of the Central Excise Act, 1944, the Tribunal may refuse to admit an appeal filed before it, if the value of the disputed amount is less than Rs.2,00,000/-. On this ground alone, as the amount involved is very petty, this appeal should be held to be non-maintainable and dismissed - the appeal is dismissed for non-prose .....

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..... ed for hearing despite notice. It seems that the appellant is not interested in pursuing their appeal. 2.1 The Bench has on 07.06.2022 observed as follows:- None for appellant. Adjourned to 11th October 2022 as last chance. 2.2 Rule 20 of the CESTAT (Procedure) Rules, 1982 provides as follows:- Rule 20. Action on appeal for appellant s default. - Where on the day fixed for the he .....

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..... value of the disputed amount is less than Rs.2,00,000/-. The proviso to Section 35B(1) reads as follows:- Provided further that the appellate Tribunal may, in its discretion, refuse to admit an appeal in respect of an order referred to in clause (b) or clause (c) or clause (d) where- (i) in any disputed case, other than a case where the determination of any question having a relation to .....

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