The appeal is dismissed as not maintainable because the tax effect is below the statutory monetary limit, rendering it ineligible for adjudication under the relevant circular.
Appeal dismissed as not maintainable due to tax effect being below the monetary limit.
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Court No. - 35
Case :- CENTRAL EXCISE APPEAL No. - 122 of 2018
Appellant :- Principal Commissioner, Central Goods And Services Tax Commissionerate Respondent :- M/S Enershell Alloys And Steel Pvt Ltd Counsel for Appellant :- Anjana Singh
Hon'ble Bharati Sapru,J. Hon'ble Piyush Agrawal,J.
Heard Ms. Anjana Singh, learned counsel for the appellant-department.
Learned counsel for the Department states that the tax effect involved in this appeal is below the monetary limit of Rs.50,00,000/-.
This appeal is, therefore, dismissed as not maintainable in view of the Circular of Ministry of Finance dated 11.07.2018, as modified by F.N.390 /Misc. /116 /2017 -JC/, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs (Judicial Cell).
Order Date :- 22.2.2019 S.P.
Principal Commissioner, Central Goods And Services Tax Commissionerate
M/S Enershell Alloys And Steel Pvt Ltd
Bharati Sapru
Piyush Agrawal
As recorded by the court registry
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