Dismissed

Commissioner Central Excise and Service Tax v. Navratanlal Sharma

Bombay HC25 Jul 2016CEXA/285/2016

Case brief

AI extract

What is this about?

Multiple customs and central excise appeals were withdrawn by the Revenue under a Circular limiting monetary thresholds for pressed appeals. The court allowed the withdrawals and disposed of the appeals without expressing an opinion on substantive questions of law.

What did the court decide?

All appeals allowed to be withdrawn and disposed of as withdrawn under the Revenue's Circular.

Commissioner Central Excise and Service Tax Vs… — Company and Corporate | Bombay HC (2016)

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CUAPP16.08.doc

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION

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CUSTOMS APPEAL NO. 16 OF 2008

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The Commissioner of Customs (Imports), Mumbai & Anr. .... Appellant vs CIPLA Ltd. .... Respondent

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AND CUSTOMS APPEAL NO. 1 OF 2010

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The Commissioner of Customs (Imports), Mumbai & Anr. .... Appellant vs Shri Mahendra Shah .... Respondent

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AND CENTRAL EXCISE APPEAL NO. 94 OF 2013

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The Commissioner, Central Excise & Service Tax, Kolhapur Commissionerate .... Appellant vs Shri Tatyasaheb Kore Warana SSK Ltd. .... Respondent

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AND CENTRAL EXCISE APPEAL NO. 125 OF 2013

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The Commissioner, Central Excise & Service Tax, Kolhapur Commissionerate .... Appellant vs Sahyadri Sahakari Sakhar Karkhana Ltd. .... Respondent

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AND

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CENTRAL EXCISE APPEAL NO. 173 OF 2013

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The Commissioner, Central Excise & Service Tax, Kolhapur Commissionerate.... Appellant vs M/s. Kisanveer Satra SSK Ltd. .... Respondent

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Page 1 of 4

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CUAPP16.08.doc

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AND CENTRAL EXCISE APPEAL NO. 219 OF 2013

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The Commissioner, Central Excise & Service Tax, Kolhapur Commissionerate.... Appellant vs Shri Gurudatta Sugars Ltd. .... Respondent

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AND CENTRAL EXCISE APPEAL NO. 223 OF 2013 The Commissioner, Central Excise & Service Tax, Kolhapur Commissionerate.... Appellant vs M/s. Mahankali SSK Ltd. .... Respondent

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AND CENTRAL EXCISE APPEAL NO. 144 OF 2014

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The Commissioner, Central Excise & Service Tax Raigad Commissionerate .... Appellant vs M/s. Mahindra Ugine Steel Co. Ltd. .... Respondent

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AND CENTRAL EXCISE APPEAL NO. 297 OF 2015

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The Commissioner, Central Excise & Service Tax, Daman Commissionerate .... Appellant vs Jayesh Patel .... Respondent

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AND CENTRAL EXCISE APPEAL (LODG) NO. 311 OF 2015

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The Commissioner, Central Excise & Service Tax .... Appellant vs Navratanlal Sharma .... Respondent

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Page 2 of 4

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CUAPP16.08.doc

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Mr. Pradeep S. Jetly with Mr. Jitendra B. Mishra for the Appellant in all Appeals except CEXA No.144 of 2014.

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Mr. Phiroze Merchant i/b M/s. Apex Law Partners for the Respondent in CUAPP No.16 of 2008.

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Mr. A.P. Patil i/b M/s. V.M. Doiphode & Co. for the Respondent No.2 in CUAPP No.1 of 2010.

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Mr. Sonu Tandon for the Respondent No.3 in CUAPP No.1 of 2010.

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Mr. Jas Sanghavi i/b M/s. PDS Legal for the Respondent in CEXA 144 of 2014.

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

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MONDAY, 25TH JULY, 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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CUAPP16.08.doc

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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 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

Commissioner Central Excise and Service Tax v. Navratanlal Sharma

Case brief

What is this about?

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Commissioner Central Excise and Service Tax v. Navratanlal Sharma

Case brief

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