2024 (3) TMI 795 - SCH - Central Excise

Maintainability of appeal - monetary amount involved in the appeal - Motor Vehicle - exemption under exemption Notification No. 462/86-CE., dated 9th December 1986 as amended - CESTAT allowed the appeal and exemption as claimed - HELD THAT - This appeal is dismissed on the ground of low tax effect.

Summary

The Supreme Court dismissed the Civil Appeals due to low tax effect, as per Circular F.No.390/Misc/116/2017-IC dated 22.08.2019. The question of law remains open, and pending applications are disposed of.