https://www.taxtmi.com/caselaws?id=300075 An appeal under Central Excise was treated as not maintainable because the tax effect fell below the prescribed monetary limit under the applicable CBEC circular. On that basis, the Revenue sought withdrawal, and the appeal was dismissed as withdrawn. The operative point is that the low tax effect threshold controlled maintainability, so the matter was not pursued on merits. en-us Thu, 26 Apr 2018 00:00:00 +0530 Wed, 12 Jan 2022 08:35:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300075 An appeal under Central Excise was treated as not maintainable because the tax effect fell below the prescribed monetary limit under the applicable CBEC circular. On that basis, the Revenue sought withdrawal, and the appeal was dismissed as withdrawn. The operative point is that the low tax effect threshold controlled maintainability, so the matter was not pursued on merits. Case-Laws Central Excise Thu, 26 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300075