The Revenue withdrew the central excise appeal pursuant to its own circular limiting pressed appeals. The bench clarified it expressed no opinion on the legality of the circular and disposed of the appeal accordingly.
The appeal is allowed to be withdrawn by the Revenue and stands disposed of.
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.
(903) cexa-84-12.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
CENTRAL EXCISE APPEAL NO.84 OF 2012
The Commissioner of Central Excise } Thane-1 } Appellant Vs M/S.Jay Art } Respondent
Mr.P.S.Jetly i/b Mr.J.B.Mishra for the Appellant.
Mr.P.K.Shetty for the Respondent.
CORAM :- S. C. DHARMADHIKARI & M. S. KARNIK, JJ.
DATE :- FEBRUARY 14, 2019
P.C. :-
1 Mr.Jetly, on instructions, states that the Revenue may be allowed to withdraw this appeal. It is withdrawn in the light of the circular issued by the Revenue which determines the limit of monetary sums or the sum above which alone the appeals of the Revenue are to be pressed. Every appeal involving a sum mentioned below this limit would not be pressed and on the Revenue's request, the court may dismiss it as withdrawn.
Page 1 of 2
M.M.Salgaonkar
(903) cexa-84-12.doc
(M.S.KARNIK, J.) (S.C.DHARMADHIKARI, J.)
Page 2 of 2
M.M.Salgaonkar
THE COMMISSIONER OF CENTRAL EXCISE
M/S.JAY ART
S. C. DHARMADHIKARI
M. S. KARNIK
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
