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2022 (12) TMI 268 - DELHI HIGH COURTMaintainability of appeal - monetary amount involved in the appeal - HELD THAT:- The matter involving somewhat similar issue(s) i.e., CEAC 5/2022 was closed by us, whereupon a proposal was made by revenue to the Central Board of Indirect Taxes and Customs [in short “Board”] to file a special leave petition (SLP). The Board, via its communication dated 19.10.2022, categorically indicated that an SLP should not be preferred, keeping in view, the monetary limit; however, the question of law could be kept open in terms of Section 35R of the Central Excise Act, 1944. Appeal closed.
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