The Commissioner of Central Excise, v. M/s. Andhra Sugars Ltd.
Case brief
What is this about?
In these common appeals, the two-judge bench allowed the Revenue's submission that the appeals were not maintainable as the affected revenue was below Rs. 10,00,000 under CBE&C Circular No. 390. The appeals were dismissed, and impugned orders were confirmed.
What did the court decide?
The appeals were dismissed and the orders appealed by the Revenue were confirmed and the Revenue was not awarded any costs.