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    <description>Delay of 818 days in refiling the appeal was condoned on the reasons shown in the application. The appeal was then withdrawn because it was admitted that, under the 11.7.2018 departmental instructions issued by the Ministry of Finance (CBIC Judicial Cell), the matter was not maintainable before the High Court as the monetary limit was below Rs. 50,00,000. The Court recorded that the substantial questions of law would remain open and dismissed the appeal as withdrawn.</description>
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      <description>Delay of 818 days in refiling the appeal was condoned on the reasons shown in the application. The appeal was then withdrawn because it was admitted that, under the 11.7.2018 departmental instructions issued by the Ministry of Finance (CBIC Judicial Cell), the matter was not maintainable before the High Court as the monetary limit was below Rs. 50,00,000. The Court recorded that the substantial questions of law would remain open and dismissed the appeal as withdrawn.</description>
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