https://www.taxtmi.com/caselaws?id=262761 The Supreme Court dismissed the appeal solely because the tax effect was minimal, recording that the dispute involved only Rs. 1.89 lakhs. The monetary threshold was determinative, and no other legal question or substantive reasoning was addressed. The operative effect was dismissal of the appeal on the ground of de minimis tax impact. en-us Fri, 01 May 2015 00:00:00 +0530 Wed, 19 Aug 2015 07:49:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262761 The Supreme Court dismissed the appeal solely because the tax effect was minimal, recording that the dispute involved only Rs. 1.89 lakhs. The monetary threshold was determinative, and no other legal question or substantive reasoning was addressed. The operative effect was dismissal of the appeal on the ground of de minimis tax impact. Case-Laws Central Excise Fri, 01 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262761