https://www.taxtmi.com/caselaws?id=372522 The High Court dismissed the revenue's appeal challenging a CESTAT judgment due to the tax effect being below the prescribed limit of Rs. 50 lakhs set by the CBIC circular. The court held that appeals should only be pursued if falling within exceptions outlined in the circular, which had statutory force. As the department failed to demonstrate that the monetary limit was exceeded or exceptions applied, pressing the appeal was deemed legally impermissible. The court emphasized adherence to the circular's guidelines, leading to the dismissal of the appeal. en-us Wed, 19 Dec 2018 00:00:00 +0530 Wed, 19 Jun 2019 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372522 The High Court dismissed the revenue's appeal challenging a CESTAT judgment due to the tax effect being below the prescribed limit of Rs. 50 lakhs set by the CBIC circular. The court held that appeals should only be pursued if falling within exceptions outlined in the circular, which had statutory force. As the department failed to demonstrate that the monetary limit was exceeded or exceptions applied, pressing the appeal was deemed legally impermissible. The court emphasized adherence to the circular's guidelines, leading to the dismissal of the appeal. Case-Laws Central Excise Wed, 19 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372522