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    <description>Appeals were disposed of as not pressed because the Board&#039;s circular fixed the monetary limit for filing appeals before the Supreme Court at up to Rs. 2 crore. The Court recorded that the parties did not press the appeals in light of that limit and therefore did not adjudicate the merits. It expressly left any questions of law open, so no legal issue was finally determined by the order.</description>
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      <description>Appeals were disposed of as not pressed because the Board&#039;s circular fixed the monetary limit for filing appeals before the Supreme Court at up to Rs. 2 crore. The Court recorded that the parties did not press the appeals in light of that limit and therefore did not adjudicate the merits. It expressly left any questions of law open, so no legal issue was finally determined by the order.</description>
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