2014 (9) TMI 557 - HC - Central Excise

Maintainability of appeal - Held that - appeal preferred by the Department is liable to be dismissed in view of the instructions issued by the Department as the tax effect is less than Rs. 4, 00, 000/-. Counsel appearing for the Department has not disputed this submission - Decided against Revenue.

Summary

The High Court of Madras dismissed an appeal by the Commissioner of Central Excise, Salem, against Final Order No. 755 of 2005 due to the tax effect being less than Rs. 4,00,000. No costs were awarded.