Court allowed the appellant's request for non-prosecution due to monetary limit under CBIC Circular, dismissing the appeal as withdrawn and pending miscellaneous petitions.
No order as to costs; miscellaneous petitions pending dismissed.
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THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN
AND
THE HON’BLE SMT JUSTICE KONGARA VIJAYA LAKSHMI
CEA.NO.49 OF 2018
JUDGMENT: {Per the Hon’ble Sri Justice Ramesh Ranganathan}
Sri Y.N.Vivekananda, learned Senior Standing Counsel for Central Excise and Customs and Service Tax, submits that, since this appeal is below the monetary limit of Rs.50,00,000/-, the appellant does not wish to prosecute the appeal in the light of the Circular instructions issued by the Central Board of Indirect Taxes & Customs dated 11.07.2018.
Permission is accorded and the appeal is, therefore, dismissed as withdrawn. There shall be no order as to costs. Miscellaneous petitions, if any, pending shall stand dismissed.
_______________________________ (RAMESH RANGANATHAN, J)
__________________________________ (KONGARA VIJAYA LAKSHMI, J)
29th August 2018 JSU
RAMESH RANGANATHAN
KONGARA VIJAYA LAKSHMI
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
