Appeal dismissed as not pressed because the tax effect was less than Rs.1 crore pursuant to a Central Board instruction prohibiting Departmental appeals below such monetary limit.
The appeal filed under Section 35 G of the Central Excise Act was dismissed as not pressed due to low tax effect.
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: 02.03.2020
CORAM:
THE HON'BLE DR. JUSTICE VINEET KOTHARI and THE HON'BLE MR. JUSTICE R.SURESH KUMAR
C.M.A.No.969 of 2019
The Commissioner of GST & Central Excise Chennai South Commissionerate MHU Complex, No.692, Anna Salai, Nandanam, Chennai - 600 035. ...Appellant/Respondent
Vs.
M/s.Sutherland Global Services Pvt. Ltd., No.383, Velachery Tambaram Road, Vijayanagaram, Chennai - 600 042. ...Respondent/Appellant
Prayer : Appeal filed under Section 35 G of the Central Excise Act against the Final Order No.40609-40611/2018 dated 14.03.2018 passed by the Customs Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai.
For Respondent : Mr.Joseph Prabakar
(Judgment of the Court was delivered by DR.VINEET KOTHARI, J.)
The learned counsel for the Appellant/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).
Assistant Registrar
True Copy
Sub-Assistant Registrar
Sgl
To
The Customs Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai.
+cc to Mr.V.Sundareswaran, Advocate, SR No.18395
C.M.A.No.969 of 2019
KJ(CO) RN(28/07/2020)
1 issue framed by the court
Whether an appeal should be pursued under Section 35 G of the Central Excise Act when the instruction limits Departmental appeals to cases where tax effect exceeds Rs.1 crore.
1 provisions across 1 enactments
The Commissioner of GST & Central Excise Chennai South
M/s.Sutherland Global Services Pvt. Ltd.
Vineet Kothari
R.Suresh Kumar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
