The Commissioner of Central Excise, Customs and Service Tax, Vapi v. M/S. Apurva Aluminium Corporation
Case brief
What is this about?
This order allowed the withdrawal of two pending Central Excise Appeals under Section 35G of the Central Excise Act, 1944, based on a CBIC circular directing withdrawal where tax effect is below Rs. 50 Lakhs. Due to withdrawal, both appeals were dismissed.
What did the court decide?
Both Appeals are dismissed as withdrawn with refund of court fees as per rules.