Commissioner of Central Excise, Guntur Commisionerate, Guntu v. M/S Empee Marine Products Ltd., Uttarapalem,Nellore Dist.
Case brief
What is this about?
The single judge dismissed the appeal as withdrawn. The appellant had not prosecuted the appeal due to the monetary limit being below Rs.50,00,000/- per a CBDT circular, seeking liberty to restore it if exceptions applied later.
What did the court decide?
Dismissed the appeal as withdrawn; liberty granted to file a fresh appeal if exceptions to the CBDT circular apply.