https://www.taxtmi.com/caselaws?id=783655 The dominant issue was maintainability of the revenue's civil appeals in view of the monetary limit/low tax effect. Applying the applicable policy limiting departmental appeals where the tax effect is below the prescribed threshold, and noting that the precedent on which the appeals had been admitted was later withdrawn by the revenue, the SC held that the appeals ought not to be entertained. The civil appeals were dismissed as not maintainable on the ground of low tax effect. en-us Mon, 15 Dec 2025 00:00:00 +0530 Fri, 19 Dec 2025 12:25:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783655 The dominant issue was maintainability of the revenue's civil appeals in view of the monetary limit/low tax effect. Applying the applicable policy limiting departmental appeals where the tax effect is below the prescribed threshold, and noting that the precedent on which the appeals had been admitted was later withdrawn by the revenue, the SC held that the appeals ought not to be entertained. The civil appeals were dismissed as not maintainable on the ground of low tax effect. Case-Laws Central Excise Mon, 15 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783655