2016 (6) TMI 1215 - HC - Central Excise

Maintainability of appeal - quantum of appeal - Whether the unutilized CENVAT Credit legally earned by the respondent in their distillery division can be allowed for payment of Central Excise duty on Sugar? - Held that - since the value involved in the present appeal is less than ₹ 15,00,000/- she has been instructed to withdraw the appeal in terms of the circular issued by the Central Board of Excise and Customs - appeal dismissed.

Summary

The High Court of Patna dismissed the appeal as withdrawn since the value involved was less than Rs. 15,00,000 as per a circular from the Central Board of Excise and Customs.