The Commissioner of Cgst and Central Excise v. Indian Oil Corporation Ltd.
Case brief
What is this about?
The Bombay High Court dismissed an appeal filed under Section 35G of the Central Excise Act, 1944 as withdrawn. The appellant, Commissioner of CGST & Central Excise, sought withdrawal based on CBIC instructions regarding appeals with tax effects below Rs. 50 Lakhs. The Court accepted the withdrawal prayer and dismissed the appeal.
What did the court decide?
The appeal under Section 35G of the Central Excise Act, 1944 was dismissed as withdrawn.