Disposed

The Commissioner Central Excise and Service Tax, Kolhapur Commissionerate v. Rajarambapu Patil Sahakari Sakhar Karkhana Limited

Bombay HC8 Aug 2016CEXA/129/2013

Case brief

AI extract

What is this about?

The Revenue withdrew six central excise appeals based on an internal circular limiting monetary sums for pressed appeals. The High Court disposed of the appeals as withdrawn, expressly reserving opinion on the legal questions or the circular's validity.

What did the court decide?

All appeals are allowed to be withdrawn and stand disposed of as such.

The Commissioner Central Excise and Service Tax, Kolhapur… — Income Tax | Bombay HC (2016)

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3-10-CEXA-73.2011.doc

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suresh

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.73 OF 2011

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The Commissioner of Central Excise, Kolhapur Commissionerate .... Appellant Vs. M/s. FIE Spherotech .... Respondents

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AND

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CENTRAL EXCISE APPEAL NO.110 OF 2013

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The Commissioner Central Excise & Service Tax Kolhapur Commissionerate .... Appellant Vs. Vishwasrao Naik SSK Ltd U-II .... Respondents

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AND CENTRAL EXCISE APPEAL NO.126 OF 2013

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The Commissioner Central Excise & Service Tax Kolhapur Commissionerate .... Appellant Vs. Shree Tatyasaheb Kore Warana SSK Ltd., Warananagar .... Respondents

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AND

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CENTRAL EXCISE APPEAL NO.129 OF 2013

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The Commissioner Central Excise & Service Tax Kolhapur Commissionerate .... Appellant Vs. Rajarambapu Patil Sahakari Sakhar Karkhana Limited .... Respondents

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Page 1 of 4

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suresh

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3-10-CEXA-73.2011.doc

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AND CENTRAL EXCISE APPEAL NOS.180 AND 196 OF 2013

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The Commissioner Central Excise & Service Tax Kolhapur Commissionerate .... Appellant Vs. Shri Gurudatta Sugars Limited, Takaliwadi .... Respondents

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AND

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CENTRAL EXCISE APPEAL NO.28 OF 2015

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The Commissioner Central Excise & Service Tax Kolhapur Commissionerate .... Appellant Vs. M/s. Vasantdada Shetkari Sahakari Sakhar Karkhana Ltd. .... Respondents

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AND CENTRAL EXCISE APPEAL NO.129 OF 2015

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The Commissioner of Central Excise & Service Tax Kolhapur Commissionerate .... Appellant Vs. M/s. S.B. Reshellers Pvt. Ltd. .... Respondent

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Mr. Pradeep S. Jetly with Mr. Jitendra B. Mishra for the Appellant in all Appeals.

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None for the Respondents.

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Page 2 of 4

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3-10-CEXA-73.2011.doc

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suresh

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CORAM: S.C. DHARMADHIKARI & DR. SHALINI PHANSALKAR-JOSHI, JJ.

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DATE : AUGUST 08, 2016

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P.C:

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Mr. Jetly, on instructions, states that the Revenue may be allowed to withdraw these appeals.

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They are withdrawn in the light of the Circular issued by the Revenue which determines the limit of monetary sums or the sum above which alone the appeals of the Revenue are to be pressed. Every appeal involving a sum mentioned below this limit would not be pressed and on the Revenue's request the Court may dismiss it as withdrawn.

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We have found that the Revenue is withdrawing the appeals though admitted on substantial questions of law. It is for the Revenue to decide and withdraw the appeals based on its Circular, but we clarify that we have expressed no opinion on the questions of law nor on the legality and validity of the

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Page 3 of 4

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3-10-CEXA-73.2011.doc

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suresh

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Circular.

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4 . By clarifying as above, all these appeals are allowed to be withdrawn and stand disposed of as such.

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(DR. SHALINI PHANSALKAR-JOSHI, J.) (S.C. DHARMADHIKARI, J.)

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Page 4 of 4

The Commissioner Central Excise and Service Tax, Kolhapur Commissionerate v. Rajarambapu Patil Sahakari Sakhar Karkhana Limited

Case brief

What is this about?

What did the court decide?

The Commissioner Central Excise and Service Tax, Kolhapur Commissionerate v. Rajarambapu Patil Sahakari Sakhar Karkhana Limited

Case brief

What is this about?

What did the court decide?

What the court decided

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