2023 (11) TMI 680 - SCH - Central Excise

Maintainability of appeal - monetary limit involved in the appeal - HELD THAT - In view of the low tax effect, the Appeals are disposed of, keeping open the questions of law, which arise in these appeals from the side of the appellant/Department as well as from the side of the respondent, to be agitated in any other appropriate case. Application disposed off.

Summary

The Supreme Court of India, in Citation 2023 (11) TMI 680 - SC, disposed of the appeals due to a tax effect of less than Rs. 2,00,00,000. Questions of law from both sides were kept open for future cases.