Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
The appeals filed by the department were dismissed as the duty amount involved in each appeal was below the prescribed threshold limit of Rs. 50 lakhs, as per the circular dated 02.11.2023 issued by the CBIC. The circular mandates that no appeal shall be filed before the CESTAT if the duty amount is less than Rs. 50 lakhs, and if already filed, the same shall be withdrawn. Consequently, the CESTAT dismissed all 19 appeals, leaving the question of law, if any, open, considering the present appeals as not maintainable in view of the Board's instructions.
The appeals filed by the department were dismissed as the duty amount involved in each appeal was below the prescribed threshold limit of Rs. 50 lakhs, as per the circular dated 02.11.2023 issued by the CBIC. The circular mandates that no appeal shall be filed before the CESTAT if the duty amount is less than Rs. 50 lakhs, and if already filed, the same shall be withdrawn. Consequently, the CESTAT dismissed all 19 appeals, leaving the question of law, if any, open, considering the present appeals as not maintainable in view of the Board's instructions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
