[2025:RJ-JD:1810-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Central/excise Appeal No. 94/2018 Union Of India, Through The Commissioner, Central Goods And Service Tax Commissionerate, 142-B, Hiranmagri Sector-11, Udaipur(Raj.) ----Appellant Versus 1. M/s Bsl Ltd., (Spinning And Weaving Division) Chittorgarh Road, Mandpam, Bhilwara (Raj.) 2. M/s Bsl Ltd. (Processing Division), Chittorgarh Road, Mandpam, Bhilwara (Raj.) ----Respondents For Appellant(s) : Mr. Kuldeep Vaishnav For Respondent(s) : Mr. Sharad Kothari HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE YOGENDRA KUMAR PUROHIT Order 10/01/2025 This appeal is filed aggrieved or order dated 13.10.2017 passed by the Customs, Excise and Service Tax Appellate Authority (CESTAT), New Delhi. Learned counsel for the appellant fairly 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 question of law is kept open. (YOGENDRA KUMAR PUROHIT),J (DR.PUSHPENDRA SINGH BHATI),J 85-Arti/-