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    <title>2024 (11) TMI 619 - CESTAT CHANDIGARH</title>
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    <description>CESTAT Chandigarh dismissed 19 appeals filed by the department as non-maintainable due to low tax effect. The duty amount involved in each appeal was below the threshold limit of Rs. 50 lakhs prescribed in CBIC circular dated 02.11.2023, which mandates that appeals involving duty amounts less than Rs. 50 lakhs should not be filed before CESTAT and existing appeals should be withdrawn. The tribunal dismissed all appeals while keeping questions of law open.</description>
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      <description>CESTAT Chandigarh dismissed 19 appeals filed by the department as non-maintainable due to low tax effect. The duty amount involved in each appeal was below the threshold limit of Rs. 50 lakhs prescribed in CBIC circular dated 02.11.2023, which mandates that appeals involving duty amounts less than Rs. 50 lakhs should not be filed before CESTAT and existing appeals should be withdrawn. The tribunal dismissed all appeals while keeping questions of law open.</description>
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