The High Court in Central Excise Appeal No. 91 of 2018 dismissed the appeal on the ground that the appellant voluntarily withdrew it based on a circular.
Appeal dismissed as withdrawn.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.
46-CEXA-91-2018.DOC
Jitendra Shankar Nijasure Digitally signed byJitendra ShankarNijasureDate: 2018.09.2112:32:13 +0530
jsn
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
CENTRAL EXCISE APPEAL NO. 91 OF 2018
The Principal Commissioner of CGST & … Appellant Central Excise, Mumbai South Commissionerate Versus M/s. ACC Limited …Respondent
Mr. Pradeep S. Jetly, with Mr. J.B. Mishra, for the Appellant.
CORAM: M.S.SANKLECHA & RIYAZ I. CHAGLA, JJ. DATED: 17TH SEPTEMBER, 2018
PC:-
1/2
46-CEXA-91-2018.DOC
seeks to withdraw this Appeal. In support of this he tenders a pursis dated 28th August, 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.)
2/2
1 issue framed by the court
Whether an appeal can be withdrawn voluntarily by the appellant citing a CBIC circular directing revenue to not file appeals below Rs.50 lakhs tax effect.
1 provisions across 1 enactments
The Principal Commissioner of CGST & Central Excise, Mumbai South Commissionerate
M/s. ACC Limited
M.S. Sanklecha
Riyaz I. Chagla
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court