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2024 (9) TMI 245

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..... and Earthmoving and Demolition Service or Mining service - service of removal of overburden in relation to mining of lignite - HELD THAT:- In view of the latest Circular dated 06.08.2024, issued by the Central Board of Direct Taxes, in exercise of its power under Section 35R of the Central Excise Act, 1944, whereby the monetary limit of Rs.5 crore has been fixed for not filing the appeal in the Su .....

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..... e that the tax involved in these cases is Rs.2.10 crores only. In view of the latest Circular dated 06.08.2024, issued by the Central Board of Direct Taxes, in exercise of its power under Section 35R of the Central Excise Act, 1944, whereby the monetary limit of Rs.5 crore has been fixed for not filing the appeal in the Supreme Court, we are not inclined to entertain these appeals, which are, acco .....

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