Delhi High Court closes appeal, leaves question of law open under Section 35R.

The Delhi High Court closed the appeal while keeping the question of law open under Section 35R of the Central Excise Act, 1944, as the tax impact was below the monetary limit set by a circular. The proposal to file a special leave petition was rejected by the Central Board of Indirect Taxes and Customs due to the monetary limit.

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The Delhi High Court's judgment noted that the tax impact was below the monetary limit set by a circular. A proposal to file a special leave petition was rejected by the Central Board of Indirect Taxes and Customs due to the monetary limit, but the question of law was kept open under Section 35R of the Central Excise Act, 1944. The appeal was closed while keeping the question of law open.

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