2018 (4) TMI 1907 - AT - Central Excise

Permission for withdrawal of appeal - Monetary limit involved in the appeal - HELD THAT - When the appeal is having the tax effect of less than the prescribed limit, the appeal is not maintainable. Hence, the appeal is dismissed as withdrawn.

Summary

The Appellate Tribunal CESTAT AHMEDABAD dismissed the appeal as withdrawn because the tax effect was less than the prescribed limit as per CBEC's Circular. The appeal was not maintainable in this case.