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TMI Blog2019 (9) TMI 957X X X X Extracts X X X X X X X X Extracts X X X X ..... tor vehicle parts, accessories, moulds and dies . Out of the dies so manufactured it was found that they cleared 11 dies valued Rs . 78,63,225/- under Rule 4(5) (a) of Cenvat Credit Rules 2002/2004 under challans to the job workers without payment of duty during 1 . 4 . 2006 to 30 . 11 . 2006 and the details of said dies were submitted on 7 . 2 . 2007 . From the details of dies so removed during said period, it appeared that while 5 dies had been sent to M/s MRA Metal Pvt . Ltd . , Sonepat and one die to M/s Shri Laxmi Metal Castings Pvt . Ltd . Gurga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 25 of the Central Excise Rules, 2002 and demanding the duty amounting to Rs . 75,10,289/- under provision to Section 11-A of the Central Excise Act, 1944 alongwith interest and penalty . The Adjudicating Authority vide Order-in-Original dated 29 . 8 . 2008 ordered confiscation of seized goods valued at Rs . 41 . 50 lacs for aforesaid contraventions . However, since seized goods had been released provisionally against Bond/Bank Guarantee, therefore fine of Rs . 10 lacs was imposed . Further demand of duty amounting to Rs . 75,10,289/- was confirmed by invoking extended period under th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the appellant admits that in view of the instructions dated 22 . 8 . 2019 issued by Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs(Judicial Cell) the instant appeal would not be maintainable before this Court as the demand amount i . e . Rs . 75,10,289/- is to be recovered, which is below the monetary limit of Rs . 1 crore . In view of the said instructions dated 22 . 8 . 2019, learned counsel for the appellant prays for withdrawal of the instant appeal, however the question of law raised would remain open . Dismissed as withdrawn wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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