The High Court dismissed an appeal withdrawn by the appellant-revenue, clarifying that withdrawal does not affirm the tribunal's order on merits and leaving legal issues open for future adjudication.
Appeal dismissed as withdrawn with liberty to file for revival.
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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
STA No. 24 of 2014 Decided on : 15.03.2016
Commissioner of Central Excise, Commissionerate, Chandigarh-II
. . . Appellant
Versus
M/s A-One Forex Dealer
. . . Respondent
CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MR. JUSTICE RAJ MOHAN SINGH
PRESENT: Mr. Sunish Bindlish, Advocate with Ms. Shriya Kalra, Advocate for the appellant-revenue.
None for the respondent-assessee. ********
AJAY KUMAR MITTAL, J. (Oral)
Learned counsel for the appellant-revenue states that since the tax effect involved is `1,56,797/-, 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
(RAJ MOHAN SINGH) March 15, 2016 JUDGE J.Ram
JAWALA RAM 2016.03.29 16:33 I attest to the accuracy and authenticity of this document Chandigarh
Commissioner of Central Excise, Commissionerate, Chandigarh-II
M/s A-One Forex Dealer
Ajay Kumar Mittal
Raj Mohan Singh
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
