Case :- CENTRAL EXCISE APPEAL No. - 238 of…
The appeal was dismissed as not maintainable due to the tax effect being below the monetary limit.
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Court No. - 35
Case :- CENTRAL EXCISE APPEAL No. - 238 of 2017
Appellant :- Commissioner Central Excise And Service Tax Respondent :- M/S Pawan Coal Co. Counsel for Appellant :- Praveen Kumar
Hon'ble Bharati Sapru,J. Hon'ble Piyush Agrawal,J.
Heard Shri B.K.S. Raghuvanshi, learned counsel for the appellant and Shri A.P. Mathur, learned counsel for the respondent.
Shri B.K.S Raghuvanshi, 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 :- 6.2.2019
pks
Commissioner Central Excise And Service Tax
M/S Pawan Coal Co.
Bharati Sapru
Piyush Agrawal
As recorded by the court registry
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