Commissioner of Central Goods and Service Tax Vs M/S Bhansali Cables and Conductors Pvt. Ltd.

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[2024:RJ-JP:45793-DB]

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HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

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D.B. Central/excise Appeal No. 11/2020

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Commissioner Of Central Goods And Service Tax, Alwar, A-Block Surya Nagar, Alwar, Rajasthan - 301001.

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----Appellant

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Versus

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M/s Bhansali Cables And Conductors Pvt. Ltd., B-816, Riico Industrial Area, Phase-Ii, Bhiwadi, District Alwar (Rajasthan)

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Deepak Jain, Director, M/s Bhansali Cables And Conductors Pvt. Ltd., B-816, Riico Industrial Area, PhaseIi, Bhiwadi, District Alwar (Rajasthan)

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Sanjeev Kumar, Manager And Authorised Signatory, M/s Bhansali Cables And Conductors Pvt. Ltd., B-816, Riico Industrial Area, Phase-Ii, Bhiwadi, District Alwar (Rajasthan)

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Amit Gupta S/o Shri Ram Niwas Gupta, C-30, 1St Floor, Adarsh Nagar, Prithvi Raj Road, New Delhi- 110033

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----Respondents

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For Appellant(s) : Mr. Ajay Shukla For Respondent(s) : Dr. G.K. Sarkar Mr. Nitesh Shrivastava Mr. Prashant Shrivastava

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HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE UMA SHANKER VYAS

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Order

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06/11/2024

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This appeal is filed aggrieved of order dated 22.08.2019 passed by the Customs, Excise & Service Tax Appellate Authority (CESTAT), New Delhi.

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Learned counsel for the appellant submits that the tax effect is less than two crores. In view of the Circular dated 06.08.2024

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[2024:RJ-JP:45793-DB]

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[EXCIA-11/2020]

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(2 of 2)

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issued by the Central Board of Excise & Customs, monetary limit for filing appeal before the High Court is Rupees two crores.

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In view of the circular, the appeal is disposed of as not maintainable. The substantial questions of law are kept open.

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(UMA SHANKER VYAS),J

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(AVNEESH JHINGAN),J

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Simple Kumawat /118

Commissioner of Central Goods and Service Tax v. M/S Bhansali Cables and Conductors Pvt. Ltd.

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Commissioner of Central Goods and Service Tax v. M/S Bhansali Cables and Conductors Pvt. Ltd.

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