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2018 (2) TMI 780 - AT - Central ExciseMaintainability of appeal - monetary limit involved in 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. The duty amount involved in the case is ₹ 10,219/- - appeal is dismissed only on the ground that amount is below threshold limit of ₹ 50,000/- without going into merit of the case - appeal dismissed.
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