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The Commissioner of Central Excise and Service Tax v. M/S. Sampatrao Deshmukh Oos Utpadak Todni and Vahtuk Sahakari Sanstha

Bombay HC17 Sept 2018CEXA/36/2015

Case brief

AI extract

What is this about?

The Commissioner of Central Excise sought to withdraw the appeal filed under Section 83 of the Finance Act, 1994, citing a CBIC circular directing withdrawal of appeals where the tax effect is less than Rs. 50 lakhs. The court dismissed the appeal as withdrawn.

What did the court decide?

Appeal dismissed as withdrawn.

What the court decided

The Commissioner of Central Excise and Service Tax Vs M/S… — Income Tax | Bombay HC (2018)

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40-CEXA-36-2015.DOC

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Jitendra Shankar Nijasure Digitally signed byJitendra ShankarNijasureDate: 2018.09.2112:32:14 +0530

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jsn

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION

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CENTRAL EXCISE APPEAL NO. 36 OF 2015

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The Commissioner of Central Excise and Service Tax

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… Appellant

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Versus

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M/s. Sampatrao Deshmukh Oos Utpadak …Respondent Todni and Vahtuk Sahakari Sanstha Maryadit Sampatnagar

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Mr. Pradeep S. Jetly, with Mr. J.B. Mishra, for the Appellant.

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CORAM: M.S.SANKLECHA & RIYAZ I. CHAGLA, JJ. DATED: 17TH SEPTEMBER, 2018

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PC:-

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The Appeal was admitted on 29th February, 2016. This Appeal under Section 83 of the Finance Act, 1994 read with Section 35G of Central Excise Act, 1944 challenges the order dated 10th September, 2014 passed by Customs, Excise and Service Tax Appellate Tribunal.

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Our attention is invited to circular / instruction dated 11 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 lakhs. It also directs its officers to withdraw the pending appeals where the tax effect is less than Rs.50 lakhs.

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40-CEXA-36-2015.DOC

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Mr. Jetly, the learned counsel appearing in support of the Appeal on instructions from V.N. Thete, Commissioner, CGST, Commissionerate, Kolhapur seeks to withdraw this Appeal. In support of this he tenders a pursis of 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.

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Hence, the Appeal is dismissed as withdrawn. Refund of Court Fees, as per Rules.

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( RIYAZ I. CHAGLA J. ) (M.S.SANKLECHA, J.)

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The Commissioner of Central Excise and Service Tax v. M/S. Sampatrao Deshmukh Oos Utpadak Todni and Vahtuk Sahakari Sanstha

Case brief

What is this about?

What did the court decide?

What the court decided

The Commissioner of Central Excise and Service Tax v. M/S. Sampatrao Deshmukh Oos Utpadak Todni and Vahtuk Sahakari Sanstha

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

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