The Commissioner Of Central Excise Thane -1 v. M/S. Jay Art

(903) cexa-84-12.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.84 OF 2012 The Commissioner of Central Excise } Thane-1 } Appellant Vs M/S.Jay Art } Respondent Mr.P.S.Jetly i/b Mr.J.B.Mishra for the Appellant.

Mr.P.K.Shetty for the Respondent.

CORAM :- S. C. DHARMADHIKARI & M. S. KARNIK, JJ.

DATE :- FEBRUARY 14, 2019 P.C. :- Mr.Jetly, on instructions, states that the Revenue may be allowed to withdraw this appeal. It is withdrawn in the light of the circular issued by the Revenue which determines the limit of monetary sums or the sum above which alone the appeals of the Revenue are to be pressed. Every appeal involving a sum mentioned below this limit would not be pressed and on the Revenue's request, the court may dismiss it as withdrawn. M.M.Salgaonkar

(903) cexa-84-12.doc 2.

We have found that the Revenue is withdrawing the appeal though admitted on substantial questions of law. It is for the Revenue to decide and withdraw the appeals based on its circular, but we clarify that we have expressed no opinion on the questions of law nor on the legality and validity of the circular. 3.

By clarifying as above, the appeal is allowed to be withdrawn and stands disposed of as such.

(M.S.KARNIK, J.) (S.C.DHARMADHIKARI, J.) M.M.Salgaonkar