2023 (2) TMI 1254 - SCH - Central Excise

Maintainability of appeal - monetary limit involved in the appeal - HELD THAT - This appeal is dismissed on the ground of low tax effect as being covered by the Circular No. 17 of 2019 dated 08.08.2019 issued by Department of Revenue Ministry of Finance.

Summary

Title: Supreme Court Judgment - Tax Appeal Dismissed

Judges: Hon'ble Mr. Justice Pamidighantam Sri Narasimha and Hon'ble Mr. Justice Aravind Kumar

Representation:
- Appellant represented by Mr. N Venkataraman, Ms. Nisha Bagchi, Mr. Mukesh Kumar Maroria, and others
- Respondent represented by Mr. Ashok Mathur, Mr. R. Sudhinder, Ms. Prerana Amitabh, and Ms. Manpreet Kaur Bhalla

Key Points:
- Appeal dismissed due to low tax effect as per Circular No. 17 of 2019 dated 08.08.2019
- Civil Appeal dismissed based on Revenue's counsel statement
- Pending applications, if any, disposed of.