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TMI Blog2019 (7) TMI 1164X X X X Extracts X X X X X X X X Extracts X X X X ..... n be read as a declaration of law under Article 141 of the Constitution of India? - CBIC Instruction No. 370 dated 11 th July 2018 - HELD THAT:- Larger Bench of this Court in this case [ 2019 (6) TMI 820 - BOMBAY HIGH COURT ] disposed of all the three questions referred to it by Division Bench of this Court by answering the same in favour of the Revenue and against the Assessee. Dismissal/withdrawal of appeal on low tax effect - CBIC Instruction No. 370 dated 11 th July 2018 - HELD THAT:- This instruction issued by CBIC is binding upon the officers of the Central Excise. The fact that no such objection was taken by the Respondent would not prevent/bar the Respondent from bringing it to the notice of the Revenue and this Court before final d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter credit is taken?" 3. This appeal came up for consideration along with Central Excise Appeal Nos.13 of 2007 and 257 of 2007 before the Division Bench of this Court. On 23 April 2018, this Court, by a common order in Central Excise Appeal Nos.13 of 2007 and 257 of 2007 and this appeal, referred the following questions of law to the Larger Bench: "(a) Whether cash refund is permissible in terms of clause (c) to the proviso to section 11B(2) of the Central Excise Act, 1944 where an assessee is unable to utilize credit on inputs? (b) Whether by exercising power under Section 11B of the said Act of 1944, a refund of unutilized amount of Cent Credit on account of the closure of manufacturing activities can be granted.? (c) Whether what ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Bench order dated 14 June 2019. It is, therefore, submitted that this appeal be allowed. 7. We do not dispute the fact that on merits the issue arising in this appeal stands concluded in favour of the Revenue and against the Respondent. However, the CBIC Instruction No. 370 dated 11th July 2018 instructs/directs all officers of the Central Excise not to prosecute the appeals before this Court where tax effect is less than ₹ 50 lakhs. This instruction issued by CBIC is binding upon the officers of the Central Excise. The fact that no such objection was taken by the Respondent would not prevent/bar the Respondent from bringing it to the notice of the Revenue and this Court before final disposal of the Appeal. In fact, it is the oblig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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