2021 (2) TMI 201

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... R.N.MANJULA For Appellant: Mr.A.P.Srinivas For Respondent: Mr.Raghavan Ramabadran JUDGMENT T.S.Sivagnanam, J This appeal filed by the appellant under Section 35G(2) of the Central Excise Act, 1944 read with Section 83 of Finance Act, 1994 is directed against the order dated 07.01.2016 made in Final Order No.40049/2016 passed by the Customs, Excise & Service Tax Appellate Tribunal, Chennai .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , the monetary limit for filing or pursuing any matter before the High Court has been increased to Rs. 1 Crore. It is further submitted that the tax effect in this case is less than the threshold limit. 5.In the light of the above, the Civil Miscellaneous Appeal is dismissed on the ground of low tax effect and the substantial question of law raised is left open. In the event the tax effect is abo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X