[2025:RJ-JP:6315-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Central/excise Appeal No. 15/2024 Principal Commissioner, Central Goods And Services Tax And Central Excise, Jaipur,ncr Building, Statue Circle, C Scheme, Jaipur, Rajasthan-302005 ----Appellant Versus M/s Bharti Hexacom Limited, K -21, Sunny House, Malviya Marg, C Scheme, Jaipur, Rajasthan 302005. ----Respondent For Appellant(s) : Mr. Vedant Agarwal For Respondent(s) : HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE PRAMIL KUMAR MATHUR Order 13/02/2025 Learned counsel for the appellant submits that the tax effect is less than two crores. In view of the 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. In view of the circular, the appeal is disposed of as not maintainable. The substantial questions of law are kept open. (PRAMIL KUMAR MATHUR),J (AVNEESH JHINGAN),J Simple Kumawat /01