The Single Judge Court in Special Leave Petition No.62 of 1998 disposed of the SLC without interfering with the CEGAT's impugned order due to financial criteria, keeping legal questions open.
Appearance of the case disposed of without interfering with the impugned order of the Tribunal.
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S.J.C. No.62 of 1998
Heard Mr.Prasenjeet Mohapatra, learned junior standing counsel for the petitioner-Revenue Department.
In view of the instructions issued by the Central Board of Indirect Taxes & Customs (Judicial Cell), Department of Revenue under the Ministry of Finance, Government of India, dated 11.07.2018, in F.No.390/Misc./116/2017-JC and keeping in view the financial implication in this SJC is less than Rs.50.00 lakhs, this appeal is disposed of without interfering with the impugned order of learned Tribunal.
All connected Misc.Case(s)/I.A(s), if any, is/are accordingly disposed of.
The questions of law raised in this application are kept open to be decided in appropriate petition.
However, the petitioner-Department is at liberty to revive this SJC within thirty days, if it is not coming within the ambit of the above instruction issued by the Board.
…………………..……… ( K. R. Mohapatra) Judge
mp
1 issue framed by the court
Whether the Revenue Department’s special leave application should be disposed of keeping matters open pending future specific questions.
Revenue Department
Respondent
K. R. Mohapatra
As recorded by the court registry
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