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of <h1>Appeal Dismissed for Tax Amount Below Rs. 4,00,000</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, SALEM Versus INDIA CEMENTS LTD.</h3> The High Court of Madras dismissed the appeal by the Commissioner of Central Excise, Salem, against Final Order No. 755 of 2005 because the tax effect was ... Maintainability of appeal - Held that:- appeal preferred by the Department is liable to be dismissed in view of the instructions issued by the Department as the tax effect is less than ₹ 4,00,000/-. Counsel appearing for the Department has not disputed this submission - Decided against Revenue. The High Court of Madras dismissed an appeal by the Commissioner of Central Excise, Salem, against Final Order No. 755 of 2005 due to the tax effect being less than Rs. 4,00,000. No costs were awarded.
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