Commissioner of Customs Central Excise and Service Tax, Aurangabad v. Shivkumar Lohia Present Director of M/S. Saptshrungi Alloys Pvt. Ltd.
Case brief
What is this about?
Aurangabad Bench of the Bombay High Court, by order dated 7 October 2024 (neutral citation 2024:BHC-AUG:24207-DB), allowed Civil Application No. 10711 of 2024 and disposed of Central Excise Appeal No. 12 of 2015 as withdrawn. Applicant: Commissioner of Customs Central Excise and Service Tax, Aurangabad (Advocate: Mr. Dwarkadas S. Ladda); Respondent: Shivkumar Lohia, Director of M/s. Saptshrungi Alloys Pvt. Limited. Withdrawal was sought in light of a circular dated 6.8.2024, the tax implication being less than Rs. 02.00 crores. Coram: Mangesh S. Patil and Shailesh P. Brahme, JJ. No statutory provisions or precedents were cited; no impugned order is described in the text.
What did the court decide?
Civil application for withdrawal allowed; Central Excise Appeal No. 12 of 2015 disposed of as withdrawn. ¶15