2022 (8) TMI 1323 - HC - Central Excise

Monetary limit for filing revenue appeal - HELD THAT - It is not disputed by Mr. Harpreet Singh, learned senior standing counsel for the appellant/revenue, that the tax effect is below the threshold limit prescribed in the circular dated 22.08.2019. Appeal closed.

Summary

The Delhi High Court judgment stated that the tax effect in the case was below the threshold limit mentioned in a circular dated 22.08.2019. The court noted that the appeal should not have been filed and therefore closed the appeal. The pending application was also closed.