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2023 (11) TMI 579 - SC ORDERMonetary amount involved in the appeal - low tax effect - it is submitted that in view of the circular dated 02.11.2023 issued by Ministry of Finance, Department of Revenue Central Board of Indirect Taxes & Customs, the monetary limit for matters before the Supreme Court has been raised to Rs.2 Crores even in the cases pertaining to indirect taxes and customs. HELD THAT:- The appeal stands dismissed on account of the reason owing to law tax effect.
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