2015 (1) TMI 1178

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..... LTD., reported in [2013 (1) TMI 72 - GUJARAT HIGH COURT] held that in view of instruction dated 17.8.2011, tax appeal below ₹ 10 lakh is not maintainable and this instruction also applies to the pending appeal. Following the aforesaid decision of the Division Bench, we dismiss this tax appeal as not maintainable. - Decided against Revenue. - Tax Appeal No. 1044 of 2007 - - - Dated:- 19-1- .....

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..... otified from the provisions of Section 123 of the Customs Act, 1962 with effect from 26.10.1989? 3. In this Tax Appeal the CESTAT has partly allowed the appeal of the Revenue and set aside the penalty of ₹ 10 ,000 /- imposed on the assessee. The order of the CESTAT is challenged by the Revenue in this tax appeal. 4. A Division Bench of this Court in the case of COMMISSIONER OF CE .....

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