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2023 (11) TMI 1166

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..... cation of goods - blanks for components out of CR/HR sheets/coils of iron and steel - HELD THAT:- An application for recall of the order has been moved with the delay of 326 days and it is contended that the tax incidence is actually more than Rs. 5 crores and, therefore, the appeal was got dismissed as withdrawn under some misconception. In view of the facts and circumstances and the avermen .....

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..... 4 of 2022 Heard learned counsel for the parties. The Civil Appeal No.19562/2017 was got dismissed as withdrawn on 02.08.2019 in view of the Circular of the Department, wherein appeals involving tax incidence of upto Rs.1 crore were not permitted to be filed. An application for recall of the above order has been moved with the delay of 326 days and it is contended that the tax incidence i .....

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