2018 (11) TMI 16 - HC - Central Excise

Monetary amount involved in the appeal - Circular/ Instructions dated 11th July, 2018 - Held that - As per the Circular, Revenue not to file appeals to the High Court where the tax effect does not exceed ₹ 50 lakhs. It also directs its Officers to withdraw the pending appeals where the tax effect is less than ₹ 50 lakhs. In view of the Circular/ Instructions dated 11th July, 2018 issued by the Central Board for Indirect Taxes and Customs, Mr. Walve, the learned Counsel appearing for the Revenue, on instructions of Mr. Milind Gawai, Commissioner, Central Tax Pune-1 seeks to withdraw this Appeal. Appeal dismissed as withdrawn.

Summary

The Bombay High Court dismissed the appeal challenging a Customs, Excise, and Service Tax Appellate Tribunal order dated January 9, 2015. The appeal was withdrawn by the Revenue following a circular directing not to file appeals where the tax effect is less than Rs. 50 lakhs. The Commissioner sought to withdraw the appeal, which was granted, and the court ordered a refund of court fees if applicable.