2019 (2) TMI 450

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..... issed the appeal without going into the merits of the appeal leaving the question of law open - appeal dismissed. - CUSAP No. 7 of 2018 (O&M) - - - Dated:- 22-1-2019 - MR AJAY KUMAR MITTAL AND MRS MANJARI NEHRU KAUL, JJ. For The Appellant(s)-Revenue : Mr. Anshuman Chopra, Advocate For The Respondent(s)-Assessee : Mr. Amrinder Singh, Advocate ORDER AJAY KUMAR MITTAL, J. ( .....

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..... 2. A perusal of the case file shows that the tax effect involved in the present appeal is ₹ 12,00,000/- [i.e. ₹ 8,00,000/- (redumption fine) + ₹ 4,00,000/- (penalty)]. Further, in view of the instructions issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes Customs (Judicial Cell), dated 11th July, 2018, whereby, the monetary limit has be .....

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