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    <title>2026 (10) TMI 1961 - DELHI HIGH COURT</title>
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    <description>Monetary limits for departmental appeals under the Central Excise and service-tax framework apply to pending legacy matters, including disputes involving recurring issues. Appeals before the High Court below the prescribed threshold cannot be pursued merely on alleged cascading consequences or a common question of law. The only retained exceptions concern challenges to the constitutional validity of an Act or Rule and findings that a notification, instruction, order, or circular is illegal or ultra vires. The former classification-and-refund exception was withdrawn, and income-tax circulars do not expand the available exceptions. Below-threshold appeals outside those exceptions are precluded, while proposed substantial questions of law remain open.</description>
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      <link>https://www.taxtmi.com/caselaws?id=802018</link>
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