Commissioner v. M/s Tansi Watch Assembly Unit
Case brief
What is this about?
Appeal filed by Revenue challenging Tribunal order allowed to be dismissed as voluntarily withdrawn by the appellant. Substantial questions of law left open.
What did the court decide?
Appeal dismissed as withdrawn; substantial questions of law left open; liberty granted to restore appeal if tax effect exceeds threshold.
What the court decided
A compact analysis
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.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 01.11.2018
CORAM :
THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM AND THE HONOURABLE MRS.JUSTICE V.BHAVANI SUBBAROYAN
CIVIL MISCELLANEOUS APPEAL NO.405 OF 2018
The Commissioner of Central Excise,
Office of the Commissioner of Central Excise, Customs and Service Tax, Coimbatore-18 ...Appellant/Respondent Vs M/s.TANSI Watch Assembly Unit, Ooty, Nilgiris. ...Respondent/Appellant
APPEAL under Section 35G of the Central Excise Act, 1944 against the order dated 01.4.2015 in Final Order No.40356/2015 on the file of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai.
For Appellant : Mr.A.P.Srinivas
For Respondent : Mr.R.Raghavan
for Mr.P.R.Ranganathan
Judgment was delivered by T.S.SIVAGNANAM,J
Heard the learned counsel for the appellant.
- 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.
Parties & counsel
- appellant
The Commissioner of Central Excise
- respondent
M/s.TANSI Watch Assembly Unit
Coram
T.S.Sivagnanam
Case details
As recorded by the court registry
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