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<h1>Low tax effect disposal under CBIC circular; appeals dismissed administratively and relief granted to the assessee.</h1> The text addresses administrative disposition of tax appeals where the tax effect is minimal, applying the CBIC circular permitting non-adjudicatory ... Dismisal of appeal - Low tax effect - HELD THAT:- The learned Additional Solicitor General clearly states that in none of the appeals the duty involved is more than 2 crores. The present appeals are dismissed on the ground of low tax effect as per Circular issued by Central Board of Indirect Taxes & Customs (CBIC), Department of Revenue, Ministry of Finance, Government of India. Pending application(s), if any, shall stand disposed of. Issues: Whether the appeals should be dismissed on the ground of low tax effect in view of the Central Board of Indirect Taxes & Customs (CBIC) circular.Analysis: The Court notes the statement by the appellant that the duty involved in each appeal does not exceed two crores and applies the administrative framework established by the CBIC circular concerning low tax effect. Having regard to the CBIC policy that permits administrative disposal of matters involving minimal tax consequences, the Court refrains from adjudicating the substantive claims and relies on the circular as the governing administrative criterion for final disposition.Conclusion: The appeals are dismissed on the ground of low tax effect in accordance with the CBIC circular; outcome is in favour of the assessee.
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