https://www.taxtmi.com/caselaws?id=381246 An appeal under Section 151 CPC was permitted to be withdrawn because the tax effect fell below the departmental monetary threshold for High Court appeals. The Court dismissed the appeal as withdrawn and granted liberty to the revenue to seek revival if any part of the matter survives. It further clarified that withdrawal of the appeal does not amount to affirmation of the Tribunal's order on merits, and the substantive legal issue raised remains open for adjudication in an appropriate proceeding. en-us Wed, 20 Feb 2019 00:00:00 +0530 Fri, 07 Jun 2019 07:26:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381246 An appeal under Section 151 CPC was permitted to be withdrawn because the tax effect fell below the departmental monetary threshold for High Court appeals. The Court dismissed the appeal as withdrawn and granted liberty to the revenue to seek revival if any part of the matter survives. It further clarified that withdrawal of the appeal does not amount to affirmation of the Tribunal's order on merits, and the substantive legal issue raised remains open for adjudication in an appropriate proceeding. Case-Laws Central Excise Wed, 20 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381246