The Principal Commissioner v. M/S Jayaswal Neco Industries Ltd.

NAFR HIGH COURT OF CHHATTISGARH, BILASPUR TAXC No. 40 of 2018 • The Principal Commissioner CGST & Central Excise, GST Bhavan, Dhamtari Road, Tikrapara, Raipur, Chhattisgarh.

---- Appellant

Versus

• M/s Jayaswal Neco Industries Ltd. Siltara Growth Centre, Raipur, Chhattisgarh. ---- Respondent For Appellant :

Shri Maneesh Sharma, Advocate.

For Respondent :

Shri Ashish Surana, Advocate.

Hon'ble Shri P. R. Ramachandra Menon, Chief Justice Hon'ble Shri Justice Parth Prateem Sahu, Judge Judgment on Board Per P. R. Ramachandra Menon, Chief Justice 02.09.2019 1.

This appeal arises from Annexure A/1 order dated 17.10.2017 passed by the Customs, Excise, Service Tax Appellate Tribunal, Principal Bench, New Delhi (for short, 'CESTAT') in Appeal No. E/50761/2017. 2.

Today, when the matter came up for consideration, the learned standing counsel for the Appellant submits that I.A. No. 1 of 2018 has been filed seeking for withdrawal of the appeal as the amount of duty involved in the instant case is below Rs. 50,00000/- (fifty lacs) which is the monetary limit for pursuing the matter before the High Court as per the revised norms in respect of litigation policy notified vide instructions bearing No. F.No.390/Misc./116/2017-JC Annexure B dated 11.07.2018.

3.

In the said circumstances, permission is granted. The appeal is dismissed as withdrawn.

Sd/- Sd/- (P. R. Ramachandra Menon) (Parth Prateem Sahu) Chief Justice Judge Brijmohan