https://www.taxtmi.com/caselaws?id=410459 Departmental appeals under the governing monetary-limit circular are not maintainable where the tax effect falls below the prescribed threshold, unless a recognised exception applies. In this matter, the revenue's appeal arose from a demand and penalty under the Central Excise Act, but the tax effect was only Rs. 3,45,203/-, well below the applicable limit for filing such appeals. No constitutional challenge was involved, and no notification, instruction, order, or circular had been held illegal or ultra vires so as to trigger an exception. The appeal was therefore dismissed for low tax effect, with the result favouring the assessee. en-us Fri, 25 Jun 2021 00:00:00 +0530 Mon, 02 Aug 2021 09:05:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410459 Departmental appeals under the governing monetary-limit circular are not maintainable where the tax effect falls below the prescribed threshold, unless a recognised exception applies. In this matter, the revenue's appeal arose from a demand and penalty under the Central Excise Act, but the tax effect was only Rs. 3,45,203/-, well below the applicable limit for filing such appeals. No constitutional challenge was involved, and no notification, instruction, order, or circular had been held illegal or ultra vires so as to trigger an exception. The appeal was therefore dismissed for low tax effect, with the result favouring the assessee. Case-Laws Central Excise Fri, 25 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410459