https://www.taxtmi.com/caselaws?id=783335 SC dismissed the revenue authority's tax appeal as non-maintainable on account of the low monetary value involved. Applying Circular No. 09/2024 dated 17.09.2024, the Court held that the "tax effect" in dispute fell below the prescribed monetary threshold for filing appeals, and therefore continuation of the proceedings was impermissible. The dismissal was expressly confined to the monetary limit policy and was made without adjudicating or expressing any opinion on the substantive merits of the underlying tax dispute between the revenue department and the assessee. en-us Wed, 10 Dec 2025 00:00:00 +0530 Mon, 15 Dec 2025 08:39:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783335 SC dismissed the revenue authority's tax appeal as non-maintainable on account of the low monetary value involved. Applying Circular No. 09/2024 dated 17.09.2024, the Court held that the "tax effect" in dispute fell below the prescribed monetary threshold for filing appeals, and therefore continuation of the proceedings was impermissible. The dismissal was expressly confined to the monetary limit policy and was made without adjudicating or expressing any opinion on the substantive merits of the underlying tax dispute between the revenue department and the assessee. Case-Laws Central Excise Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783335