When the Tribunal is having powers to refuse to admit the appeal?

In cases where the appeal involves –
• tax amount or
• input tax credit or
• the difference in tax or
• the difference in input tax credit involved or
• amount of fine,
• amount of fees or
• amount of penalty ordered
less than Rs. 1,00,000/-, the Tribunal has discretion to
refuse to admit such appeal.(Section82(2) of MGL)