https://www.taxtmi.com/caselaws?id=263207 The Supreme Court applied the de minimis approach and declined to examine the substantive merits because the duty impact was only rupees two lakhs. The appeal was dismissed solely on that limited fiscal consequence, and no adjudication was undertaken on the underlying controversy. The order records that the minimal duty impact made further judicial examination unnecessary for purposes of disposal. en-us Wed, 11 Mar 2015 00:00:00 +0530 Fri, 28 Aug 2015 07:54:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263207 The Supreme Court applied the de minimis approach and declined to examine the substantive merits because the duty impact was only rupees two lakhs. The appeal was dismissed solely on that limited fiscal consequence, and no adjudication was undertaken on the underlying controversy. The order records that the minimal duty impact made further judicial examination unnecessary for purposes of disposal. Case-Laws Central Excise Wed, 11 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263207