2025 (2) TMI 149

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..... THAT:- Taking into consideration the averments made in the application for dismissal of appeal(s) filed by the respondent herein, it appears that the tax effect of the subject matter of the appeals is falling below the threshold contained in CBDT circular providing litigation policy of the Govt. of India i.e. Central Board of Indirect Taxes and Customs (Board), vide its instruction F.No.390/Misc/3 .....

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..... made in the application for dismissal of appeal(s) filed by the respondent herein, it appears that the tax effect of the subject matter of the appeals is falling below the threshold contained in CBDT circular providing litigation policy of the Govt. of India i.e. Central Board of Indirect Taxes and Customs (Board), vide its instruction F.No.390/Misc/30/2023-JC dated 02.11.2023. 3. The appeals ar .....

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