2018 (8) TMI 1948 - HC - Central Excise

Permission for withdrawal of appeal - Circular/ Instructions dated 11th July, 2018 issued by the Central Board for Indirect Taxes and Customs - withdrawal of pending appeals where the tax effect is less than ₹ 50 lakhs - HELD THAT - In view of the Circular/ Instructions dated 11th July, 2018 issued by the Central Board for Indirect Taxes, learned Counsel appearing for the Revenue, on instructions of Mr. Vijay Risi, Commissioner, CGST Mumbai East, seeks to withdraw this Appeal. Appeal dismissed as withdrawn.

Summary

The Bombay High Court dismissed an appeal under Section 35G of the Central Excise Act, 1944, as per the Circular/Instructions dated 11th July, 2018, directing withdrawal of appeals where the tax effect is less than Rs. 50 lakhs. The Revenue withdrew the appeal, and the Court ordered the refund of court fees, if any, as per rules.