2024 (11) TMI 1181 - SCH - Central Excise

Maintainability of appeal - monetary limit fixed by the Board for filing appeal - HELD THAT - In view of the Circular dated 2-11-2023 issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes Customs fixing the monetary limit upto Rs.2 Crore so far as filing the appeal before the Supreme Court is concerned, these appeals are not pressed. The appeals are accordingly disposed of as not pressed, in view of the monetary limit fixed by the Board. However, the questions of law, if any, are kept open.

Summary

The Supreme Court heard the case where the Appellant did not press the appeals due to the monetary limit set by the Board. The appeals were disposed of as not pressed, but the questions of law were kept open. (Supreme Court Citation: TMI)