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    <title>2021 (6) TMI 1038 - SIKKIM HIGH COURT</title>
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    <description>The High Court addressed issues regarding the maintainability of the appeal under Section 35G, jurisdiction based on appeal value, the impact of the M/s Unicorn Industries case judgment, and a request for rectification before the CESTAT. The Court found the appeal not maintainable before the High Court due to the appeal value falling below the threshold set by the National Litigation Policy. It granted the Appellant liberty to seek rectification before the CESTAT in light of the modified judgment, emphasizing the importance of addressing legal changes through proper legal avenues.</description>
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      <description>The High Court addressed issues regarding the maintainability of the appeal under Section 35G, jurisdiction based on appeal value, the impact of the M/s Unicorn Industries case judgment, and a request for rectification before the CESTAT. The Court found the appeal not maintainable before the High Court due to the appeal value falling below the threshold set by the National Litigation Policy. It granted the Appellant liberty to seek rectification before the CESTAT in light of the modified judgment, emphasizing the importance of addressing legal changes through proper legal avenues.</description>
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