2024 (2) TMI 303 - SCH - Central Excise

Maintainability of appeal - monetary amount limit involved in the appeal - Exemption from duty nder N/N. 6/2002-CE - CESTAT held that, it is not open for the Central Excise authority to overrule the certificate issued by a competent a public authority - HELD THAT - This appeal has to be dismissed on the ground of low tax effect as being covered by the Circular No. 17 of 2019 dated 08.08.2019 issued by Department of Revenue, Ministry of Finance. This Civil Appeal is therefore dismissed.

Summary

The Supreme Court dismissed the Civil Appeal due to low tax effect, as per Circular No. 17 of 2019 issued by the Department of Revenue, Ministry of Finance. Pending applications were disposed of accordingly.