The court dismissed an appeal as withdrawn because the appellant did not wish to prosecute it, citing a circular limiting prosecution for amounts below Rs. 5 lakhs. No substantive legal issue was resolved.
The appeal dismissed as withdrawn; no order as to costs.
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THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN
AND
THE HON’BLE SMT JUSTICE KONGARA VIJAYA LAKSHMI
CEA.NO.51 OF 2006
JUDGMENT: {Per the Hon’ble Sri Justice Ramesh Ranganathan}
Sri B.Narasimha Sarma, 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.
The appeal is, accordingly, dismissed as withdrawn.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)
19th September 2018 RRB
RAMESH RANGANATHAN
KONGARA VIJAYA LAKSHMI
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
