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<h1>The SC dismissed the appeals for nominal tax effect, declining to rule on the merits.</h1> The SC dismissed the appeals for nominal tax effect, declining to rule on the merits. - 2015 (321) E.L.T. A281 (SC) Maintainability of appeal - Monetary limit in filing appeal - the decision in the case of COMMISSIONER OF C. EX., CHANDIGARH Versus NEW SANDHU METAL WORKS [2004 (4) TMI 110 - CESTAT, NEW DELHI] contested - Held that: - Since there is nominal tax effect in the present appeals, we refuse to entertain these appeals - appeal dismissed - decided against appellant. The Supreme Court dismissed the appeals due to nominal tax effect, refusing to decide on the merits.