1. It is submitted that this appeal has low tax
effect as being covered by the Circular dated
06.08.2024 issued by the Revenue Division, Judicial
Cell (Central Board of Indirect Taxes and Custom),
Ministry of Finance.
2. Taking note of the statement made, the Civil
Appeal is dismissed.
3. Pending applications, if any, shall stand
disposed of.
……………………………………………………J.
[PRASHANT KUMAR MISHRA]
……………………………………………………J.
[MANMOHAN]
NEW DELHI;