TMI Blog2019 (10) TMI 1244X X X X Extracts X X X X X X X X Extracts X X X X ..... ance, Department of Revenue, Central Board of Indirect Taxes and Customs which provides that no appeal wherein the tax effect does not exceed the monetary limit of ₹ 1,00,00,000/- shall be filed before the High Court and has also been made retrospectively applicable to pending appeals, the learned senior standing counsel for the appellant does not press the present appeal. Appeal disposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ides that no appeal wherein the tax effect does not exceed the monetary limit of ₹ 1,00,00,000/- shall be filed before the High Court and has also been made retrospectively applicable to pending appeals, the learned senior standing counsel for the appellant does not press the present appeal. 3. The appeal is accordingly disposed of as not pressed in the light of the instruction dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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