Revenue appeal - Monetary limit - If the tax effect is less than ...
Department Can Only Appeal Low-Value Excise Cases if Exceptions Apply; Must Maintain Consistency Across Assessees.
December 25, 2018
Case Laws Central Excise HC
Revenue appeal - Monetary limit - If the tax effect is less than the monetary limit prescribed, the department can pursue the appeal only it falls in any of the exceptions; not otherwise - Department cannot be allow to take different stand for different assessee.
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