2022 (11) TMI 1319 - HC - Central Excise

Maintainability of appeal - monetary limit of amount involved in the appeal - HELD THAT - The Board, in its communication dated 19.10.2022, has indicated that an SLP should not be filed, keeping in view, the monetary limit. However, the question of law could be kept open in terms of Section 35R of the Central Excise Act, 1944. Appeal closed.

Summary

The Delhi High Court's judgment noted that the tax impact was below the monetary limit set by a circular. A proposal to file a special leave petition was rejected by the Central Board of Indirect Taxes and Customs due to the monetary limit, but the question of law was kept open under Section 35R of the Central Excise Act, 1944. The appeal was closed while keeping the question of law open.