[2025:RJ-JP:11910-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Central/excise Appeal No. 18/2020 Commissioner, Central Goods And Service Tax, Jaipur, NCR Building, Statute Circle, C-Scheme, Jaipur (Raj). 302005 ----Appellant Versus M/s Lakhlan And Qureshi Construction Company, 101, Koral Garima-B, 1-546, Chitrakoot Yojana, Jaipur (Raj.) ----Respondent For Appellant(s) : Mr. Sandeep Pathak For Respondent(s) : Mr. Siddharth Ranka HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MANEESH SHARMA Order 18/03/2025 1. This appeal is filed aggrieved of order dated 14.10.2019 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 appeal is 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/291-s