https://www.taxtmi.com/caselaws?id=423101 The court dismissed the appeals due to delays in filing beyond the 180-day period, lack of maintainability based on the monetary limit under the Ministry of Finance's Circular, and absence of a substantial question of law. It ruled that the change in judicial opinion from Unicorn Industries overruling SRD Nutrients does not justify reopening finalized cases. The court also found that the appeals were correctly filed in the HC regarding jurisdiction. Consequently, the appeals were dismissed with no order as to costs. en-us Mon, 23 May 2022 00:00:00 +0530 Mon, 30 Oct 2023 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423101 The court dismissed the appeals due to delays in filing beyond the 180-day period, lack of maintainability based on the monetary limit under the Ministry of Finance's Circular, and absence of a substantial question of law. It ruled that the change in judicial opinion from Unicorn Industries overruling SRD Nutrients does not justify reopening finalized cases. The court also found that the appeals were correctly filed in the HC regarding jurisdiction. Consequently, the appeals were dismissed with no order as to costs. Case-Laws Central Excise Mon, 23 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423101