2019 (1) TMI 1322

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..... Respondent(s)-Assessee : Mr. Surjeet Bhadu, Advocate ORDER AJAY KUMAR MITTAL, J. (Oral) The challenge in this appeal filed under Section 130(1) of the Customs Act, 1962, laying the challenge to the order dated 11th May, 2017 (Annexure A-3) received on 14.06.2017, passed by the Customs, Excise & Service Tax Appellate Tribunal, Sector 17, Chandigarh in Appeal No. C/60518 of 2016. 2. A perusal .....

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..... fect involved in the present case is very small i.e. Rs. 5,04,428/-. The Apex Court in 'Commissioner of Income tax Vs. Dhanalekshmi Bank Ltd., [2015] 373 ITR 526 (SC)', where the tax effect was low, had dismissed the appeal without going into the merits of the appeal leaving the question of law open. 4. In view of the aforesaid, the present appeal is dismissed. It is, however, clarified t .....

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