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2013 (2) TMI 364 - CESTAT AHMEDABADPenalty reduces - revenue appeal against reduction - Held that:- Second 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/-. Thus 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 - dismiss the revenue appeal without going into merits of the case.
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