This concern allows the withdrawal of a frivolous appeal based on a change in valuation rules. It places it limits for filing appeals by the Department, rather than insisting on monetary thresholds.
First Appeal No.1072 of 2006 is dismissed as withdrawn. Refund of court fees if any as per Rules.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
(1) FA No. 1072/2006
IN THE HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT AURANGABAD.
FIRST APPEAL NO. 1072 OF 2006
Commissioner of Central Excise and Customs, Town Centre, N-5, CIDCO, Aurangabad.
.. APPELLANT.
Versus
M/s. Ahmednagar Forgings Ltd. Plot No. D-95, M.I.D.C. Area, Ahmednagar.
.. RESPONDENT.
Mr. D.S. Ladda, Advocate for the petitioner.
CORAM : R.D. DHANUKA & SUNIL K. KOTWAL, JJ. Dated : 18-08-2017. ***
PER COURT :-
(2) FA No. 1072/2006
based on the Circular issued by the Ministry of Finance, this appeal may be allowed to be withdrawn. His statement is accepted.
3. No order as to cost.
( SUNIL K. KOTWAL) ( R.D. DHANUKA) JUDGE JUDGE
vdd/
Commissioner of Central Excise and Customs
M/s. Ahmednagar Forgings Ltd
R.D. DHANUKA
SUNIL K. KOTWAL
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
