The High Court dismissed the central excise appeal as withdrawn by the appellant commissioner invoking a CBIC circular regarding tax effects below 50 lakhs.
Appeal dismissed as withdrawn.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.
25-CEXA-143-2017.DOC
Jitendra Shankar Nijasure Digitally signed byJitendra ShankarNijasure Date: 2018.09.0513:53:47 +0530
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IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
CENTRAL EXCISE APPEAL NO. 143 OF 2017
The Commissioner of Service Tax Pune … Appellant Versus M/s. Sanjay Automobile Engineers Pvt. Ltd. …Respondent
Mr. Swapnil Bangur, I/b Sham Walve, for the Appellant. Mr. Makarand Joshi, I/b MAX Legal for the Respondent.
CORAM: M.S.SANKLECHA & RIYAZ I. CHAGLA, JJ. DATED: 3RD SEPTEMBER, 2018
PC:-
Section 35G of Central Excise Act, 1944 challenges the order dated 13th April, 2016 passed by Customs, Excise and Service Tax Appellate Tribunal.
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25-CEXA-143-2017.DOC
Appeal. In support of this he tenders a pursis 18th July, 2018 filed by the Commissioner seeking to withdraw the Appeal in view of the CBIC circular dated 11th July, 2018. The pursis is taken on record and marked 'A' for identification.
( RIYAZ I. CHAGLA J. )
(M.S.SANKLECHA, J.)
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2 provisions across 2 enactments
Commissioner of Service Tax
M/s. Sanjay Automobile Engineers Pvt. Ltd.
M.S. Sanklecha
Riyaz I. Chagla
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court