The Central Excise Appeal regarding a challenge to an appellate tribunal order was disposed of by dismissal. The appeal was withdrawn by the appellant based on a CBIC circular directing non-filing for tax effects under Rs.50 lakhs.
The appeal is dismissed as withdrawn.
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.
67-CECXA-27-2016.DOC
Jitendra Shankar Nijasure Digitally signed byJitendra ShankarNijasureDate: 2018.10.0412:30:05 +0530
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IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
CENTRAL EXCISE APPEAL NO. 27 OF 2016
The Commissioner of Central Excise, … Appellant Customs & Service Tax, Silvassa Versus Voltas Ltd. …Respondent
Mr. Pradeep S. Jetly, for the Appellant.
CORAM: M.S.SANKLECHA & RIYAZ I. CHAGLA, JJ. DATED: 3RD OCTOBER, 2018
PC:-
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67-CECXA-27-2016.DOC
Commissioner (Legal) CGST & Central Excise Daman Commissionerate seeks to withdraw this Appeal. This is on account of tax effect being less of Rs.50,00,000/- as provided in CBIC circular dated 11th July, 2018.
( RIYAZ I. CHAGLA J. ) (M.S.SANKLECHA, J.)
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1 issue framed by the court
Whether the present appeal should be disposed of considering the appellant's request to withdraw it due to the Central Board of Indirect Taxes and Customs circular.
2 provisions across 2 enactments
Commissioner of Central Excise
Voltas Ltd.
M.S. Sanklecha
Riyaz I. Chagla
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court