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2018 (9) TMI 1200 - AT - Central ExciseMonetary amount involved in the appeal - Held that:- As per the second proviso to Section 35 B of the Central Excise Act, the Tribunal has the discretion not to entertain an appeal if the total tax in dispute is up to ₹ 2 Lakh. The total Revenue in dispute is only to the extent of ₹ 46,091/- - In the present case since the total tax effect is far less than the threshold, appeal dismissed.
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