2025 (11) TMI 1196

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....nbsp; For the Appellant: Mr. Sourabh Goel, Sr. Standing Counsel with Ms. Geetika Sharma, Advocate. For the Respondent: Mr. Mukul Singla, Advocate. LISA GILL, J. (ORAL) 1. Prayer in this appeal filed by the Department is for setting aside order dated 30.11.2017 (Annexure A-4) passed by learned Customs, Excise and Service Tax Appellate Tribunal, Chandigarh whereby appeal filed by the res....

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....ted appeals has been disposed of as not pressed in view of the low tax effect involved in the said appeals. 5. In the present appeal as well, the amount of duty involved is Rs. 61,22,878/- and admittedly in terms of Circular dated 06.08.2024, matters to be pursued by the Department are those having tax effect of Rs. 2 crores and above. 6. In view of the above, learned counsel for respondent ....