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of <h1>Appeal dismissed by CESTAT AHMEDABAD due to low tax effect. CBEC Circular limits maintainability.</h1> The appeal was dismissed by the Appellate Tribunal CESTAT AHMEDABAD as withdrawn due to the tax effect being below the prescribed limit according to ... Permission for withdrawal of appeal - Monetary limit involved in the appeal - HELD THAT:- When the appeal is having the tax effect of less than the prescribed limit, the appeal is not maintainable. Hence, the appeal is dismissed as withdrawn. The Appellate Tribunal CESTAT AHMEDABAD dismissed the appeal as withdrawn because the tax effect was less than the prescribed limit as per CBEC's Circular. The appeal was not maintainable in this case.
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