2023 (12) TMI 781 - SCH - Central Excise

Maintainability of appeal - low tax effect - Valuation - Deduction towards discounts and additional taxes paid - HELD THAT - The appellant submitted that the appeal could be disposed of as the appeal envisages a low tax effect, having regard to the Notification dated 08.08.2019. The appeal does not survive for further consideration and is, accordingly, dismissed.

Summary

The Supreme Court of India, in Citation: 2023 (12) TMI 781 - SC Order, dismissed the appeal as it envisaged a low tax effect based on a Notification dated 08.08.2019. The appeal does not survive for further consideration.