The Revenue appeal was dismissed as withdrawn by the Revenue with liberty to revive. The court clarified that withdrawal does not affirm the Tribunal's order on merits, leaving the legal issue open.
The appeal dismissed as withdrawn with liberty to revive the appeal.
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 PUNJAB AND HARYANA AT CHANDIGARH
CEA No. 2 of 2014(O&M) Decided on : 03.02.2016
Commissioner of Central Excise Commissionerate, Panchkula
. . . Appellant
Versus
M/s Oscar Remedies (P) Ltd., Yamuna Nagar
. . . Respondent
CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MRS. JUSTICE RAJ RAHUL GARG
PRESENT: Mr. Sukhdev Sharma, Advocate
for the appellant-revenue.
Mr. Vikrant Kakaria, Advocate for the respondent-assessee.
AJAY KUMAR MITTAL, J. (Oral)
Learned counsel for the appellant-revenue states that since the tax effect involved is ` 7,67,891/-, he has instructions to withdraw the present appeal in view of the instructions dated 17.12.2015 and 01.01.2016, issued by the Central Board of Excise & Customs, New Delhi. However, he prayed that liberty be granted to the revenue to file an application for revival of the appeal in case something survives therein.
(AJAY KUMAR MITTAL) JUDGE
February 03, 2016
(RAJ RAHUL GARG) JUDGE
J.Ram
JAWALA RAM 2016.02.08 16:27 I attest to the accuracy and authenticity of this document Chandigarh
Commissioner of Central Excise Commissionerate, Panchkula
M/s Oscar Remedies (P) Ltd., Yamuna Nagar
AJAY KUMAR MITTAL
RAJ RAHUL GARG
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
