The appellate court dismissed the civil miscellaneous appeal filed by the Commissioner of Central Excise as not pressed, relying on a CBIC instruction restricting department appeals in cases where tax effect falls below Rs.1 crore.
Appeal dismissed as not pressed.
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IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 15.11.2019
CORAM:
THE HON'BLE DR.JUSTICE VINEET KOTHARI AND THE HON'BLE MR.JUSTICE C.SARAVANAN
C.M.A.NO.2012 OF 2017
The Commissioner of Central Excise Salem. .. Appellant ..Vs..
Sri Amritha Sago Industries Vadakumarai Village Sarvoy Post Attur Taluk Survey Salem - 636 121 .. Respondent
Prayer :
Civil Miscellaneous Appeal is filed under Section 35 G of the Customs Excise Act, 1944, against the Final Order No.42329 of 2016 (Appeal No.E/41310/2016-SM), dated 18.11.2016 and received on 12.12.2016 on the file of CESTAT, South Zonal Bench, Chennai.
For Appellant : Ms.Hema Muralikrishnan For Respondent : Mr.S.Rajesh
(Judgment of the Court was delivered by DR.VINEET KOTHARI, J.)
The learned counsel for the Revenue brought to our notice the instruction issued by the Central Board of Indirect Taxes and Customs, New Delhi vide instructions F.No.390/Misc./ 116/2017-JC dated 22.08.2019, wherein it is stipulated that appeals shall not be filed/pursued by the Department before the High Court in cases where the tax effect does not exceed Rs.1,00,00,000/- (Rupees One Crore only).
Sd/-
Assistant Registrar(CS IV)
//True Copy//
Sub Assistant Registrar
arr
To
1. CESTAT, South Zonal Bench,
Chennai.
2. The Commissioner of Central Excise,
Salem.
+1cc to Ms.Hema Muralikrishnan, Advocate, S.R.No.95058
C.M.A.No.2012 of 2017
CP(CO)
CS/30/12/2019
The Commissioner of Central Excise Salem
Sri Amritha Sago Industries Vadakumarai Village Sarvoy Post Attur Taluk Survey Salem - 636 121
Vineet Kothari
C. Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
