2024 (7) TMI 1559 - SCH - Central Excise

Maintainability of appeal - low tax effect involved in the appeal - HELD THAT - The dispute between the parties has been referred for determination to the Lok Adalat. The tax effect of the subject matter of the special leave petitions and the appeals is falling below the threshold contained in the circular dated 22 August 2019 of the Central Board of Indirect Taxes and Customs. The Special Leave Petition and the Appeals are disposed of as not pressed.

Summary

The Supreme Court referred the dispute to Lok Adalat. The tax effect of the petitions and appeals is below the threshold in a circular. The Special Leave Petitions and Appeals were disposed of as not pressed, and court fees will be refunded.