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2018 (4) TMI 756 - AT - Central ExciseMaintainability of appeal - Monetary amount involved in the appeal - Held that: - in the instant case, amount involved is less than ₹ 2 lakhs in each appeal - A s per Section 35B (proviso) of the Central Excise Act, 1944, the Tribunal can refuse to entertain the appeal where the demand/penalty is less than ₹ 2 lakhs (prescribed limit) - appeal not maintainable - appeal dismissed.
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