https://www.taxtmi.com/caselaws?id=781728 Departmental appeals were not pursued where the tax effect fell below the monetary threshold of Rs. 2 crores under the governing circular dated 06.08.2024, and the Court declined to examine the matter on merits for that reason. The challenge to the validity of Rule 8(3A) of the Central Excise Rules, 2002 was not adjudicated, with the legal question kept open for consideration in an appropriate case. The appeal was disposed of. en-us Mon, 10 Nov 2025 00:00:00 +0530 Thu, 20 Nov 2025 08:42:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781728 Departmental appeals were not pursued where the tax effect fell below the monetary threshold of Rs. 2 crores under the governing circular dated 06.08.2024, and the Court declined to examine the matter on merits for that reason. The challenge to the validity of Rule 8(3A) of the Central Excise Rules, 2002 was not adjudicated, with the legal question kept open for consideration in an appropriate case. The appeal was disposed of. Case-Laws Central Excise Mon, 10 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781728