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2023 (11) TMI 1167 - SCH - Central ExciseMaintainability of appeal - Monetary limit involved in the appeal - low tax effect - HELD THAT - The Civil Appeals are dismissed owing to low tax effect.
The Supreme Court dismissed Civil Appeals due to low tax effect based on the latest Ministry of Finance instruction dated 02.11.2023. The delay was condoned, and pending applications were disposed of.
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