Commissioner, Central Excise ( C.C.E.), Patna Now Comissioner v. M/S Indian Oil Corporation Limited (Marketing Division)

IN THE HIGH COURT OF JUDICATURE AT PATNA

Miscellaneous Appeal No.651 of 2019 ====================================================== Commissioner, Central Excise ( C.C.E.), Patna now Comissioner Central GST and Central Excise, Patna-II ... ... Appellant/s

Versus

M/s Indian Oil Corporation Limited (Marketing Division) Raxaul Depot, District East Champaran, Raxaul 845305 ... ... Respondent/s ====================================================== Appearance :

For the Appellant/s :

Mr. Anshuman Singh, Advocate For the Respondent/s :

Mr.

====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 07-10-2024 Re: Interlocutory Application No.02 of 2024 The present I.A. has been filed for withdrawal of the appeal as it falls within the limit prescribed in light of the Instruction dated 06.08.2024, issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, where the dispute involving monetary limits of below Rs. 2 Crore, no appeal shall be filed before the Hon'ble High Court and all the appeals in which the dispute is below Rs. 2 Crore, shall be withdrawn.

2. Interlocutory Application No.02 of 2024 stands allowed.

Patna High Court MA No.651 of 2019(3) dt.07-10-2024 2/2 Re : M.A. No.651 of 2019 At the request of the learned Counsel for the appellant, the appeal stands dismissed as withdrawn, leaving the question of law open.

(K. Vinod Chandran, CJ) ( Partha Sarthy, J) sharun/- U