https://www.taxtmi.com/caselaws?id=424637 Where the tax effect in each revenue appeal fell below the applicable departmental monetary limit, the Calcutta HC disposed of the appeal without examining the merits. The Court treated low tax effect as sufficient to decline substantive adjudication and left open the challenge to the validity of Rule 8(3A) of the Central Excise Rules, 2002 for consideration in an appropriate case. en-us Mon, 04 Jul 2022 00:00:00 +0530 Wed, 06 Jul 2022 08:12:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424637 Where the tax effect in each revenue appeal fell below the applicable departmental monetary limit, the Calcutta HC disposed of the appeal without examining the merits. The Court treated low tax effect as sufficient to decline substantive adjudication and left open the challenge to the validity of Rule 8(3A) of the Central Excise Rules, 2002 for consideration in an appropriate case. Case-Laws Central Excise Mon, 04 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424637