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TMI Blog2022 (9) TMI 1472X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Atish Dipankar Ray, Advocate, for the Respondent ORDER The Court : This appeal filed by the Revenue under Section 35G of the Central Excise Act, 1944 (the 'Act' for brevity) is directed against the order-in-original dated 20th February, 2019 passed by the Customs, Excise and Service Tax Appellate Tribunal, East Regional Branch, Kolkata (the Tribunal) in Excise Appeal No. 75405/2017. 2. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 (Guj.) = [2015] 53 taxmann.com 131 (Guj.) = [2015] 49 GST 445 (Guj.). Identical matters came up before this Court on earlier occasion and the Court upon perusal of the material papers found the tax effect in these cases were less than the threshold limit fixed in the Circular issued by the Central Board for pursuing appeals before the High Court. Therefore, the appeals filed by the Revenue were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , dated February 3, 2022 [2022 (381) E.L.T. 377 (Cal.)]. 6. Thus, following the above principle, the finding rendered by the Tribunal with regard to the validity of Rule 8(3A) of the Rule is set aside and the legal issue is left open and shall abide by the decision of the Hon'ble Supreme Court. 7. We make it clear that the appeal filed by the Revenue has been disposed of on the ground of low tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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