2022 (12) TMI 268 - HC - Central Excise

Maintainability of appeal - monetary amount involved in the appeal - HELD THAT - The matter involving somewhat similar issue(s) i.e., CEAC 5/2022 was closed by us, whereupon a proposal was made by revenue to the Central Board of Indirect Taxes and Customs in short Board to file a special leave petition (SLP). The Board, via its communication dated 19.10.2022, categorically indicated that an SLP should not be preferred, 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 High Court of Delhi closed the appeal as the tax impact was below the monetary limit set by a circular. A similar matter was closed previously, and the revenue proposed filing a special leave petition, but the Board indicated not to do so due to the monetary limit. The appeal was closed while keeping the question of law open.