[2025:RJ-JP:10642-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Central/excise Appeal No. 80/2018 Commissioner Of Central Goods And Service Tax, Udaipur Earlier Known As Commissioner Of Central Excise And Service Tax, Commissionerate Udaipur, 142-B, Hiranmagri, Sector-11, Near Shahi Bagh, Udaipur In The State Of Rajasthan ----Appellant Versus Mangalam Cement Limited, P.o. Aditya Nagar, Morak, District Kota In The State Of Rajasthan ----Respondent Connected With D.B. Central/excise Appeal No. 79/2018 Commissioner Of Central Goods And Service Tax, Udaipur Earlier Known As Commissioner Of Central Excise And Service Tax, Commissionerate Udaipur, 142-B, Hiranmagri, Sector-11, Near Shahi Bagh, Udaipur In The State Of Rajasthan ----Appellant Versus Mangalam Cement Limited, P.o. Aditya Nagar, Morak, District Kota In The State Of Rajasthan ----Respondent D.B. Central/excise Appeal No. 81/2018 Commissioner Of Central Goods And Service Tax, Udaipur Earlier Known As Commissioner Of Central Excise And Service Tax, Commissionerate Udaipur, 142-B, Hiranmagri, Sector-11, Near Shahi Bagh, Udaipur In The State Of Rajasthan ----Appellant Versus Mangalam Cement Limited, P.o. Aditya Nagar, Morak, District Kota In The State Of Rajasthan ----Respondent D.B. Central/excise Appeal No. 138/2018 Commissioner Of Central Goods And Service Tax ----Appellant Versus [2025:RJ-JP:10642-DB] (2 of 2) [EXCIA-80/2018] Mangalam Cement Limited, ----Respondent For Appellant(s) : Mr. Kinshuk Jain For Respondent(s) : Mr. Sanjay Jhanwar, Sr. Adv. (through V.C.) with Mr. Wilson Joy HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MANEESH SHARMA Order 10/03/2025 1. These appeals are filed aggrieved of order dated 10.10.2017 passed by the Customs, Excise & Service Tax Appellate Authority (CESTAT), New Delhi. 2. Learned counsel for the appellant fairly submits that the tax effect is less than two crores. 3. As per Circular dated 06.08.2024 issued by the Central Board of Excise & Customs, monetary limit for filing appeal before the High Court is Rupees two crores. 4. In view of the circular, the appeals are disposed of as not maintainable. The substantial question of law is kept open. 5. Pending misc. applications stand disposed of. 6. The department shall be at liberty to move an application for revival in case the matter is not covered under the circular. (MANEESH SHARMA),J (AVNEESH JHINGAN),J RIYA/124-127-s