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2017 (2) TMI 142 - CESTAT MUMBAIMaintainability of appeal - Second proviso to Section 35B of Central Excise Act, 1944 - monetary limit for filing appeal - Held that: - In view of Second proviso to Section 35B (1), this Tribunal has discretion to refuse of to admit the appeal in respect of order referred to clause (b) or Clause (c) or clause (d) where amount of duty, amount of fine or penalty determined by such order does not exceed ₹ 50,000/- (before 6/8/2014) and ₹ 2 Lakhs (on or after 6/8/2014) - appeal is dismissed only on the ground that amount is below threshold limit of ₹ 2 lacs without going into merit of the case.
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