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    <title>2023 (7) TMI 154 - SC Order</title>
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    <description>The High Court found appeals challenging CESTAT orders not maintainable due to valuation issues. The appellant-revenue withdrew appeals but was granted liberty to restore them. The Court allowed restoration requests for withdrawn appeals, leading to the disposal of special leave petitions. Significant orders included granting liberty for appeal restoration and condoning delays, with the case set for listing in July 2023. References to CESTAT Ahmedabad cases were made for broader legal context.</description>
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      <description>The High Court found appeals challenging CESTAT orders not maintainable due to valuation issues. The appellant-revenue withdrew appeals but was granted liberty to restore them. The Court allowed restoration requests for withdrawn appeals, leading to the disposal of special leave petitions. Significant orders included granting liberty for appeal restoration and condoning delays, with the case set for listing in July 2023. References to CESTAT Ahmedabad cases were made for broader legal context.</description>
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