In a central excise appeal, the High Court of Rajasthan allowed the appellant's application to withdraw the appeal, citing a circular permitting withdrawal for tax effects below fifty lakhs, and dismissed the appeal as withdrawn. This order is a thin procedural ruling.
Application to withdraw appeal allowed; appeal dismissed as withdrawn.
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.
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR
D.B. Central/excise Appeal No. 32/2010
Union of India through the Commissioner, Central Excise, JaipurII, New Central Revenue Building, Statue Circle, “C” Scheme, Jaipur (Rajasthan)
----Appellant Versus
----Respondents
For Appellant(s) : Mr. Vipul Singhvi. For Respondent(s) : Mr. Sanjeev Johari.
HON'BLE MR. JUSTICE SANGEET LODHA HON'BLE MR. JUSTICE DINESH MEHTA
Order
07/09/2018
The matter comes up on application preferred on behalf of the appellant seeking leave to withdraw the appeal.
Learned counsel appearing for the appellant submits that in view of the Circular No.F.No.390/Misc./116/2017-JC dated 11.7.18 issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, the tax effect involved in the present appeal being less than 50,00,000/- (Fifty lacs), the appellant may be permitted to withdraw the appeal.
The application is allowed.
The appeal is dismissed as withdrawn.
(DINESH MEHTA),J
(SANGEET LODHA),J
DJ/- 10
Union of India through the Commissioner, Central Excise, Jaipur
M/s Bhilwara Spinners Ltd.
The Customs, Excise and Service Tax Appellate Tribunal
Sangeet Lodha
Dinesh Mehta
As recorded by the court registry
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