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2012 (4) TMI 532 - AT - Central ExciseMaintainability of appeal - Issue less than 5Lakhs - Held that:- These appeals have been filed on 27-1-2012. As per the Board’s instruction dated 17-8-2011, issued under Section 35R of the Central Excise Act, 1944, no appeals are required to be filed before the Tribunal in cases involving duty of Rs. 5 lakhs or less. The said instruction does not allow clubbing of appeals of similar nature or recurring nature. As such, these appeals have been filed in contravention of the said instruction dated 17-8-2011 issued under Section 35R of the Act and hence the said appeals are not maintainable - Decided against Revenue.
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