The appellate court admitted the appellant's proposal to withdraw the appeal based on Central Board circulars, granted liberty for possible restoration if exceptions apply, dismissed the appeal, and disposed of pending petitions.
The appeal is dismissed as withdrawn, liberty granted for restoration if exceptions in the relevant circular apply.
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THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN
AND
THE HON’BLE SMT JUSTICE KONGARA VIJAYA LAKSHMI
CEA.NO.62 OF 2018
JUDGMENT: {Per the Hon’ble Sri Justice Ramesh Ranganathan}
Ms. Sundari R Pisupati, 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. Learned counsel would seek liberty to file an application for restoration of the appeal, in case it were to be found later that the subject matter of the appeal falls within the exceptions mentioned in the aforesaid Circular issued by the Central Board.
Granting liberty as sought for, the appeal is dismissed as withdrawn. Needless to state that, in case the appeal falls within any of the exceptions referred to in the Circular, this order shall not disable the appellant from furnishing details as to how the appeal falls within the said exceptions and, thereafter, to prefer a fresh appeal in accordance with law. There shall be no order as to costs. Miscellaneous petitions, if any, pending shall stand dismissed.
_______________________________ (RAMESH RANGANATHAN, J)
__________________________________ (KONGARA VIJAYA LAKSHMI, J)
4th October 2018 RRB
RAMESH RANGANATHAN
KONGARA VIJAYA LAKSHMI
As recorded by the court registry
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