The central excise appeal was dismissed as not maintainable since the tax effect involved was below the Rs. 50,00,000 monetary limit, following a Ministry of Finance circular.
Appeal dismissed as not maintainable due to low tax value.
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Court No. - 35
Case :- CENTRAL EXCISE APPEAL No. - 71 of 2018
Appellant :- Principal Commissioner Respondent :- M/S Bharat Sanchar Nigam Ltd Counsel for Appellant :- Anjana Singh Counsel for Respondent :- Arvind Singh
Hon'ble Bharati Sapru,J. Hon'ble Piyush Agrawal,J.
Ms. Anjana Singh, 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 :- 5.2.2019 S.P.
Principal Commissioner
M/S Bharat Sanchar Nigam Ltd
Bharati Sapru
Piyush Agrawal
As recorded by the court registry
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