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2023 (2) TMI 664 - HC - Central ExciseMaintainability of petition - Enhancement of the interest awarded on the amount of refund - monetary limit involved in the appeal - HELD THAT:- It is noted that an appeal involving a similar issue in COMMISSIONER OF CENTRAL TAX, CGST, DELHI EAST VERSUS BATRA HENLAY CABLES [2022 (11) TMI 796 - DELHI HIGH COURT] where it was held that The Board, in its communication dated 19.10.2022 has indicated, that an SLP should not be filed, having regard to the monetary limit, keeping the question of law open in terms of Section 35R of the Central Excise Act, 1944. It is considered apposite to close this appeal as well on the ground that the tax effect is below the monetary limit as prescribed. Appeal disposed off.
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