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2022 (10) TMI 1074 - AT - Central ExciseMaintainability of appeal of the assessee - threshold amount involved in the appeal - disputed amount is less than Rs.2,00,000/- - the appellant failed to appeared for hearing despite notice - Rule 20 of the CESTAT (Procedure) Rules, 1982 - HELD THAT:- The amount involved in this appeal is less than the threshold limit. In terms of Section 35B(1) of the Central Excise Act, 1944, the Tribunal may refuse to admit an appeal filed before it, if the value of the disputed amount is less than Rs.2,00,000/-. On this ground alone, as the amount involved is very petty, this appeal should be held to be non-maintainable and dismissed - the appeal is dismissed for non-prosecution in terms of Rule 20 of CESTAT (Procedure) Rules, 1982 as also in terms of Section 35B(1) of the Central Excise Act, 1944 being not maintainable as the disputed amount is less than the threshold limit.
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