Allowed

Commissioner of Central Excise and Service Tax Daman Commissionarate v. T N Patel

Bombay HC1 Aug 2016NMA/2120/2016

Case brief

AI extract

What is this about?

Revenue appeals were withdrawn pursuant to a circular limiting the monetary sums for which appeals are pressed. The court allowed the withdrawal and disposed of the appeals and accompanying notices of motion, explicitly declining to express any opinion on the substantive legal questions.

What did the court decide?

The appeals were allowed to be withdrawn and stood disposed of as withdrawn; the Notices of Motion were disposed of accordingly.

Commissioner of Central Excise and Service Tax Daman Commissionarate Vs T N Patel — Bombay HC (2016) — LawSathi Research

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CEXA218.07.doc

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

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CENTRAL EXCISE APPEAL NO. 218 OF 2007

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The Commissioner, Central Excise Belapur Commissionerate .... Appellant vs M/s. Standard Alkali .... Respondent

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CUSTOMS APPEAL NO. 87 OF 2012

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The Commissioner of Customs (Exports), Raigad, Maharashtra. .... Appellant vs M/s. Al Hussain Frozen Foods .... Respondent

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AND CENTRAL EXCISE APPEAL NO. 17 OF 2014

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The Commissioner, Central Excise Kolhapur Commissionerate .... Appellant vs M/s. Jawahar Shetkari SSK Ltd. .... Respondent AND CENTRAL EXCISE APPEAL NO. 18 OF 2014 The Commissioner, Central Excise Kolhapur Commissionerate .... Appellant vs Shriram Jawahar Shetkari SS Udyog .... Respondent

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AND CENTRAL EXCISE APPEAL NO. 26 OF 2014

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The Commissioner, Central Excise Kolhapur Commissionerate .... Appellant vs Shree Tatyasaheb Korne Warna SSK Ltd. .... Respondent

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Page 1 of 5

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CEXA218.07.doc

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AND CENTRAL EXCISE APPEAL NO. 37 OF 2014 The Commissioner, Central Excise Kolhapur Commissionerate .... Appellant vs Rajarambapu Patil SSK Ltd. .... Respondent AND CENTRAL EXCISE APPEAL NO. 111 OF 2014 The Commissioner, Central Excise & Service Tax, Kolhapur Commissionerate.... Appellant vs Loknete Balasaheb Desai SSK Ltd. .... Respondent AND CENTRAL EXCISE APPEAL NO. 171 OF 2014 The Commissioner, Central Excise & Service Tax, Kolhapur Commissionerate.... Appellant vs M/s. Shree Cch. Shahu SSK Ltd. .... Respondent AND CENTRAL EXCISE APPEAL NO. 264 OF 2014 The Commissioner, Central Excise & Service Tax Raigad Commissionerate .... Appellant vs M/s. T.K. Warana SSK Ltd. .... Respondent AND CENTRAL EXCISE APPEAL NO. 271 OF 2014 The Commissioner, Central Excise & Service Tax, Daman Commissionerate .... Appellant vs Yashwantrao Mohite Krishna SSK Ltd. .... Respondent

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CEXA218.07.doc

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AND CENTRAL EXCISE APPEAL NO. 134 OF 2014

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M/s. Mahindra & Mahindra Ltd. .... Appellant vs Commissioner of Central Excise, Nashik Commissionerate .... Respondent

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AND CUSTOMS APPEAL NO. 10 OF 2016

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The Principal Commissioner of Customs NS-II. .... Appellant vs Paramount Exports .... Respondent

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WITH

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NOTICE OF MOTION NO. 253 OF 2016 IN CUSTOMS APPEAL NO. 10 OF 2016

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The Principal Commissioner of Customs NS-II. .... Applicant

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In the matter between :

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The Principal Commissioner of Customs NS-II Appellant vs Paramount Exports .... Respondent

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AND CENTRAL EXCISE APPEAL (L) NO. 300 OF 2015

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The Commissioner, Central Excise & Customs, Daman Commissionerate .... Appellant vs Shri T.N. Patel .... Respondent

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WITH

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CEXA218.07.doc

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NOTICE OF MOTION (L) NO. 3610 OF 2015 IN CENTRAL EXCISE APPEAL (L) NO. 300 OF 2015

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The Commissioner, Central Excise & Customs, Daman Commissionerate

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.... Applicant

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In the matter between :

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The Commissioner of Central Excise & Customs, Daman Commissionerate … Appellant vs Shri T.N. Patel .... Respondent

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Mr. Sham V. Walwe for the appellant in CEXA 218 of 2007.

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Mr. Pradeep S. Jetly for the Appellant in CEXA 87/2012, CUAPP 10/2016, NMA 253/16, CEXAL 300/2015 and NMAL 3610 of 2015.

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Mr. Jitendra B. Mishra for the Appellants in CEXA 17/2014, CEXA 18/2014, CEXA 26/2014, CEXA 37/2014, CEXA 111/2014, CEXA 171/2014, CEXA 264/2014, CEXA 271/2014 and CEXA 134/2015.

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Mr. Jas Sanghavi i/b M/s. PDS Legal for the Respondent in CUAPP No.10 of 2016.

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

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MONDAY, 01ST AUGUST, 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 4 of 5

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CEXA218.07.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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5 . In view of the withdrawal of the appeals, nothing survives in the Notices of Motion and they are, accordingly, disposed of as such.

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

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Page 5 of 5

Commissioner of Central Excise and Service Tax Daman Commissionarate v. T N Patel

Case brief

What is this about?

What did the court decide?

Commissioner of Central Excise and Service Tax Daman Commissionarate v. T N Patel

Case brief

What is this about?

What did the court decide?

What the court decided

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