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<h1>Supreme Court Dismisses Appeals Due to Low Tax Effect; Legal Question Remains Open; Pending Applications Resolved.</h1> <h3>COMMISSIONER OF CENTRAL EXCISE COMMISSIONERATE SURAT Versus M/s BHAGAT EXPORT</h3> The SC dismissed the appeals due to a low tax effect as per the notification dated 02.11.2023. The question of law is left open, and all pending ... Maintainability of appeal - monetary amount involved in the appeal - HELD THAT:- The appeals are dismissed owing to low tax effect, leaving the question of law, if any, open. The Supreme Court dismissed the appeals due to low tax effect following a recent notification dated 02.11.2023. The question of law remains open, and all pending applications are disposed of.