https://www.taxtmi.com/caselaws?id=757347 The SC disposed of the appeal applying the "low tax effect" principle, as the taxation impact was below Rs.2 Crores. The Court noted that any substantive legal questions raised in this matter could be addressed in future cases with higher tax implications. This decision aligns with judicial economy principles that prioritize court resources for matters with significant financial impact. en-us Tue, 20 Aug 2024 00:00:00 +0530 Tue, 15 Apr 2025 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757347 The SC disposed of the appeal applying the "low tax effect" principle, as the taxation impact was below Rs.2 Crores. The Court noted that any substantive legal questions raised in this matter could be addressed in future cases with higher tax implications. This decision aligns with judicial economy principles that prioritize court resources for matters with significant financial impact. Case-Laws Central Excise Tue, 20 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757347