https://www.taxtmi.com/caselaws?id=762143 Departmental appeals under the Central Excise Act were disposed of at the threshold because the monetary limit circular for Supreme Court appeals was not met. The Court noted the prescribed low tax effect limit and, without examining the merits of the controversy, declined to entertain the appeals and left the legal questions open. The operative effect was that the matter ended on the basis of the appeal threshold set by the circular, not on adjudication of the substantive issues. en-us Wed, 13 Nov 2024 00:00:00 +0530 Mon, 25 Nov 2024 18:48:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762143 Departmental appeals under the Central Excise Act were disposed of at the threshold because the monetary limit circular for Supreme Court appeals was not met. The Court noted the prescribed low tax effect limit and, without examining the merits of the controversy, declined to entertain the appeals and left the legal questions open. The operative effect was that the matter ended on the basis of the appeal threshold set by the circular, not on adjudication of the substantive issues. Case-Laws Central Excise Wed, 13 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762143