2023 (8) TMI 602 - SCH - Central Excise

Maintainability of appeal - low tax effect in the appeal - DEEC licence - Marble - Import of marble - Tribunal extended the benefit to the importer - HELD THAT - In view of Circular No. 17/2019 (F.No.279/Misc.142/2007-ITJ(Pt.) dated 8th August, 2019 issued by the Department of Revenue, Ministry of Finance, no adjudication is warranted in this appeal due to low tax effect. Appeal disposed off.

Summary

The Supreme Court's judgment in Citation: 2023 (8) TMI 602 - SC Order states that no adjudication is needed in the appeal due to low tax effect, as per Circular No. 17/2019 issued by the Department of Revenue. The appeals are disposed of, leaving the questions of law open, and any pending applications are also disposed of.