Commissioner, Central Excise, Customs And Service Tax v. Sarda Energy And Minerals Ltd.

NAFR HIGH COURT OF CHHATTISGARH, BILASPUR Tax Case No. 136 of 2016 Commissioner, Central Excise, Customs & Service Tax, Raipur. ---- Appellant

Versus

Sarda Energy and Minerals Ltd. (Formerly known as M/s. Chhattisgarh Electricity Company Ltd) Industrial Growth Centre, Siltara, Raipur, Chhattisgarh. ---- Respondent For Appellant : Shri Vinay Pandey, Advocate.

For Respondent : None.

Hon'ble Shri Thottathil B. Radhakrishnan, Chief Justice Hon'ble Shri P Sam Koshy, J.

Judgment on Board Per Thottathil B. Radhakrishnan, Chief Justice 10/04/2017 1.

When this tax case is taken up, it is pointed out that the Revenue has filed an application (IA No. 1 of 2017) seeking leave to withdraw this matter in view of the policy not to prosecute matters less than a particular value limit when issues are confined to such nature as to fall within the Central Board of Excise & Customs guidelines.

2.

We accept that request, allow the interlocutory application and dismiss this tax case as withdrawn.

Sd/- Sd/- (Thottathil B. Radhakrishnan) (P. Sam Koshy) CHIEF JUSTICE JUDGE Amit