https://www.taxtmi.com/caselaws?id=778198 CESTAT ALLAHABAD (AT) dismissed the appeal filed by the Revenue, holding the matter non-maintainable under the CBIC litigation monetary-limit circular. The Bench upheld the Judicial Member's view that prior SC and HC decisions and various Tribunal benches supported dismissal on low tax effect, rejecting the Technical Member's call for a reference to a Larger Bench. The Technical Member's opinion was held incorrect in law, and the matter will be placed before the Regular Division Bench to record the majority view. en-us Wed, 03 Sep 2025 00:00:00 +0530 Wed, 10 Sep 2025 12:53:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778198 CESTAT ALLAHABAD (AT) dismissed the appeal filed by the Revenue, holding the matter non-maintainable under the CBIC litigation monetary-limit circular. The Bench upheld the Judicial Member's view that prior SC and HC decisions and various Tribunal benches supported dismissal on low tax effect, rejecting the Technical Member's call for a reference to a Larger Bench. The Technical Member's opinion was held incorrect in law, and the matter will be placed before the Regular Division Bench to record the majority view. Case-Laws Customs Wed, 03 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778198