2022 (8) TMI 229 - SCH - Central Excise

Maintainability of appeal - monetary amount involved in the appeal - Interpretation and validity of Rule 8(3A) of the Central Excise Rules, 2002 - HELD THAT - The Revenue should not have preferred the petition for special leave to appeal keeping in view the meager amount involved. In fact, the administrative expenses etc. may well be much higher than the tax involved. The petition for special leave to appeal is dismissed.

Summary

The Supreme Court dismissed a petition for special leave to appeal regarding a tax dispute involving Rs. 3,45,203. The court expressed displeasure at the Revenue's decision to pursue the matter due to the small amount involved. The interpretation and validity of Rule 8(3A) of the Central Excise Rules, 2002 is pending before the Court.