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of <h1>Exemption Applications Allowed with Conditions; Appeals on Tribunal Orders' Maintainability Addressed.</h1> <h3>M/s. CMR Nikkei India Pvt Ltd. & M/s. Century Metal Recycling Ltd Versus Commissioner of Central Excise And Customs, Central Goods & Service Tax, Jaipur-I</h3> The HC allowed the exemption applications in CUSAA 57/2024 and CUSAA 58/2024, subject to all just exceptions. The appeals questioned the maintainability ... Maintainability of the appeals instituted by the Department on the ground of low tax effect - HELD THAT:- Since the orders impugned herein presently deals only with the maintainability question, there would be no justification to entertain them at this stage, since all rights of the petitioner would stand reserved to assail any order adverse to them if drawn by the Tribunal including on the ground of maintainability. While reserving the right of the appellants to assail any final orders that may be passed by the Tribunal, these appeals are disposed off at this stage. The High Court allowed the exemption applications in CUSAA 57/2024 and CUSAA 58/2024 subject to all just exceptions. The appeals challenged the maintainability of orders by the Customs Tribunal regarding low tax effect and the right to appeal under Section 17(5) of the Customs Act, 1962. The Court disposed of the appeals, reserving the right to challenge any final orders by the Tribunal.
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