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2017 (10) TMI 1423 - CESTAT, NEW DELHIMaintainability of appeal - amount involved in the appeal - Section 35-B of the Central Excise Act, 1944 - Imposition of penalty of ₹ 10,000/- on each of the importers - Held that:- As per proviso (ii) to Section 35-B of the Central Excise Act, 1944, the Tribunal can decline to entertain an appeal where the demand, fine or penalty is less than ₹ 2 lacs. Certainly, in the present each appeal the demand, fine or penalty is less than ₹ 2 lacs. When it is so, then we decline to adjudicate the appeals. Thus, the appeals are not maintainable. Appeal dismissed as not maintainable.
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