Revenue moved an application seeking withdrawal of Customs Appeal No. 60465 of 2024 due to the amount involved being below the CBIC monetary limit. The Bench dismissed the appeal as withdrawn without examining merits.
Appeal dismissed as withdrawn under Litigation Policy.
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CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHANDIGARH
REGIONAL BENCH - COURT NO. I
Customs Miscellaneous Application No. 60831 of 2024
(on behalf of the Appellant-Revenue)
in
Customs Appeal No. 60465 of 2024
[Arising out of Order-in-Appeal No. LUD-EXCUS-001-APP-492-2023 dated 23.06.2023 passed by the Commissioner (Appeals), Ludhiana]
Commissioner of Customs, Ludhiana
……Appellant
Customs House, ICD GRFL Complex, G T Road, Sahnewal, Ludhiana, Punjab 141120
VERSUS
Deep Steel Industries ……Respondent
H. No. 192, Sector-5-A, Dharam Mill Road Prem Nagar, Mandi Gobindgarh, Punjab 147301
APPEARANCE:
Present for the Appellant: Sh. Raman Mittal, Authorized Representative Present for the Respondent: None
CORAM:
HON’BLE Mr. S. S. GARG, MEMBER (JUDICIAL) HON’BLE Mr. P. ANJANI KUMAR, MEMBER (TECHNICAL)
FINAL ORDER NO. 60486/2024
DATE OF HEARING: 23.08.2024 DATE OF DECISION: 23.08.2024
PER : BENCH
The Revenue has moved a miscellaneous application seeking withdrawal of the appeal on the ground that the amount involved in the present appeal is less than the monetary limit as per the instructions issued by the CBIC under F.No.390/Misc/30/2023-JC dated 02.11.2023.
2
C/60465/2024
Litigation Policy without going into the merits of the case.
(Dictated and pronounced in the open court)
(S. S. GARG) MEMBER (JUDICIAL)
(P. ANJANI KUMAR) MEMBER (TECHNICAL)
RA_Saifi
Commissioner of Customs, Ludhiana
Deep Steel Industries
S. S. GARG
P. ANJANI KUMAR
As recorded by the court registry
An appeal in a customs matter before the Customs, Excise and Service Tax Appellate Tribunal.
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