Disposed

The Commissioner of Customs (Import) Mumbai-I, v. Krishna. B. Kotak, MUMBAI-01

Bombay HC18 Jul 2016CUAPP/31/2007

Case brief

AI extract

What is this about?

Civil appeals by the Commissioner of Customs and Central Excise were disposed of. The Revenue withdrew the appeals pursuant to a circular determining monetary limits for pressed appeals. The Court allowed the withdrawal and disposed of the appeals without expressing an opinion on the substantial questions of law.

What did the court decide?

Allowed the appeals to be withdrawn and stand disposed of as such.

The Commissioner of Customs (Import) Mumbai-I, Vs Krishna… — Customs and Excise | Bombay HC (2016)

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2-11-CUAPPG-31.2007.doc

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suresh

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CUSTOMS APPEAL NO.31 OF 2007

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The Commissioner of Customs (Imports), Mumbai-400 001. .... Appellant Vs. Krishna B. Kotak .... Respondent

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AND

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CENTRAL EXCISE APPEAL NO.81 OF 2013

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The Commissioner, Central Excise & Service Tax, Kolhapur Commissionerate .... Appellant Vs. M/s. Shree Renuka Sugars Ltd. .... Respondent

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AND

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CENTRAL EXCISE APPEAL NO.89 OF 2013

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The Commissioner, Central Excise & Service Tax, Kolhapur Commissionerate .... Appellant Vs. Hutatma Kisan Ahir Sahakari Sakhar Karkhana Limited .... Respondent

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AND

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CENTRAL EXCISE APPEAL NO.93 OF 2013

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The Commissioner, Central Excise & Service Tax, Kolhapur Commissionerate .... Appellant Vs. Yashantrao Mohite Krishna Sahakari Sakhar Karkhana Limited .... Respondent

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suresh

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2-11-CUAPPG-31.2007.doc

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AND

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CENTRAL EXCISE APPEAL NO.106 OF 2013

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The Commissioner, Central Excise & Service Tax, Kolhapur Commissionerate .... Appellant Vs. M/s. Sonhira Sahakari Sakhar Karkhana Limited .... Respondent

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AND

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CENTRAL EXCISE APPEAL NO.123 OF 2013

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The Commissioner, Central Excise & Service Tax, Kolhapur Commissionerate .... Appellant Vs. M/s. Warna Ajara Sakhar Udyog .... Respondent

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AND

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CENTRAL EXCISE APPEAL NO.138 OF 2013

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The Commissioner, Central Excise & Service Tax, Kolhapur Commissionerate .... Appellant Vs. M/s. Bhogawati SSK Ltd. .... Respondent

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AND

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CENTRAL EXCISE APPEAL NO.161 OF 2013

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The Commissioner, Central Excise & Service Tax, Kolhapur Commissionerate .... Appellant Vs. M/s. Rajarambapu Patil SSK Ltd. .... Respondent

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Page 2 of 4

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suresh

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2-11-CUAPPG-31.2007.doc

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AND

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CENTRAL EXCISE APPEAL NO.231 OF 2013

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The Commissioner, Central Excise & Service Tax, Kolhapur Commissionerate .... Appellant Vs. Shriram Jawahar Shetakari Sahakari Sakhar Udyog .... Respondent

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AND

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CENTRAL EXCISE APPEAL NO.232 OF 2013

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

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Mr. Pradeep S. Jetly with Mr. Jitendra B. Mishra for the Appellant in all Appeals. Mr. Abhimanyu Singh i/by Mr. V. Subramanian for the Respondent in CUAPP-31/2007.

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

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DATE : JULY 18, 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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Page 3 of 4

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suresh 2-11-CUAPPG-31.2007.doc

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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 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 of Customs (Import) Mumbai-I, v. Krishna. B. Kotak, MUMBAI-01

Case brief

What is this about?

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The Commissioner of Customs (Import) Mumbai-I, v. Krishna. B. Kotak, MUMBAI-01

Case brief

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What did the court decide?

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