https://www.taxtmi.com/caselaws?id=468103 The Revenue's appeal was held not entertainable because the tax effect was below the CBIC circular's monetary limit of Rs. 50 lakhs for pursuing such matters. The tax effect was Rs. 23.96 lakhs, and no stated exception to the circular applied. The appeal was therefore dismissed on the ground of low tax effect, leaving the substantial questions of law open. en-us Fri, 22 Mar 2019 00:00:00 +0530 Thu, 16 Apr 2026 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468103 The Revenue's appeal was held not entertainable because the tax effect was below the CBIC circular's monetary limit of Rs. 50 lakhs for pursuing such matters. The tax effect was Rs. 23.96 lakhs, and no stated exception to the circular applied. The appeal was therefore dismissed on the ground of low tax effect, leaving the substantial questions of law open. Case-Laws Central Excise Fri, 22 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468103