The High Court dismissed the appeal filed under Section 35G of the Central Excise Act as withdrawn by the appellant Commissioner of CGST, following a circular directing non-filing of appeals where the tax effect is less than Rs. 50 Lakhs.
The Appeal is dismissed as withdrawn. Refund of Court Fees 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.
903-CEXAL-27-18.doc
Sharayu Khot .
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
CENTRAL EXCISE APPEAL (L) NO. 27 OF 2018
The Commissioner of CGST …Appellant
Versus
M/s. The Indian Hotels Co. Ltd. …Respondent
Mr. Pradeep S. Jetly, a/w Mr. J.B. Mishra, for the Appellant. Ms. Padmavati Patil, for the Respondent.
CORAM : M.S. SANKLECHA & RIYAZ I. CHAGLA, JJ.
DATE : 5 September 2018
SharayuPandurangKhot
Digitally signedby SharayuPandurang KhotDate:2018.09.1011:28:13 +1200
ORDER :
1944 challenges the order dated 30th May 2017 passed by Customs, Excise and Service Tax Appellate Tribunal.
1 / 2
September 5, 2018
903-CEXAL-27-18.doc
dated 11th July 2018 issued by the Central Board of Indirect Taxes and Customs directing the Revenue not to file Appeals to the High Court where the tax effect is less than Rs. 50.00 Lakhs. It also directs its Officers to withdraw the pending Appeals where the tax effect is less than Rs. 50.00 Lakhs.
[RIYAZ I. CHAGLA J.] [M.S. SANKLECHA, J.]
2 / 2
September 5, 2018
1 issue framed by the court
Whether the appeal should be allowed to be withdrawn and dismissed on account of a circular issued by the Central Board of Indirect Taxes and Customs.
1 provisions across 1 enactments
The Commissioner of CGST
M/s. The Indian Hotels Co. Ltd.
M.S. Sanklecha
Riyaz I. Chagla
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
