Dismissed

Union of India v. M/S Triveni Alloys

Madras HC1 Nov 2018CMA/3572/2006

Case brief

AI extract

What is this about?

The appellant, Revenue, sought to withdraw the appeal due to low tax effect under a CBIC circular. The High Court dismissed the appeal as withdrawn. An explicit liberty was granted to the Revenue to seek restoration of the matter if the tax effect exceeds the threshold limit specified in the circular.

What did the court decide?

The appeal is dismissed as withdrawn; liberty is granted to the Revenue to restore the appeal if the tax effect exceeds the threshold limit.

Union of India Vs M/S Triveni Alloys — Company and Corporate | Madras HC (2018)

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In the High Court of Judicature at Madras

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Dated : 01.11.2018

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Coram :

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The Honourable Mr.Justice T.S.SIVAGNANAM

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and

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The Honourable Mrs.Justice V.BHAVANI SUBBAROYAN

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Civil Miscellaneous Appeal No.3572 of 2006

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Union of India, rep.by Commissioner of Central Excise, Chennai II Commissionerate, Chennai-35.

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...Appellant

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1.M/s.Triveni Alloys Ltd., Gummidipoondi-601201.

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2.The Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai. ...Respondents

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APPEAL under Section 35G of the Central Excise Act, 1944 against the order dated 20.2.2006 in Final Order No.128/2006 on the file of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai in Appeal No.E/212/2003/MAS.

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For Appellant : Mr.A.P.Srinivas For Respondent : No appearance

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Judgment was delivered by T.S.SIVAGNANAM,J

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Heard the learned counsel for the appellant.

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This appeal by the Revenue challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal, which decided the issue in favour of the assessee.

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The Revenue seeks to withdraw the appeal on account of low tax effect in terms of the circular dated 11.7.2018 issued by the Central Board of Indirect Taxes and Customs.

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https://hcservices.ecourts.gov.in/hcservices/

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In the light of the above, the appeal is dismissed as withdrawn and the substantial questions of law framed are left open. In the event the tax effect is above the threshold limit fixed in the said circular under exceptional clauses mentioned in the circular, liberty is granted to the Revenue to make a mention to this Court to restore the appeal to be heard and decided on merits.

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Sd/-

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Assistant Registrar(CS-II)

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//True Copy//

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Sub Assistant Registrar

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The Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai.

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The Commissioner of Central Excise, chennai-II, Commissionerate, No.692, MHU Complex,

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Anna Salai, Nandanan,Chennai-35.

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1 cc to Mr. A.P. Srinivasan, Advocate Sr.75616

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CMA.No.3572 of 2006

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VD(CO) EU(07/12/2018 )

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https://hcservices.ecourts.gov.in/hcservices/

Union of India v. M/S Triveni Alloys

Case brief

What is this about?

What did the court decide?

Union of India v. M/S Triveni Alloys

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Statutes considered

Parties & counsel

Coram

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