The Commissioner Of Cgst And Central Excise, Mumbai East v. Moulds And Dies Pvt.Ltd.

Uday S. Jagtap 252-18-NMA-51=.doc THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 252 OF 2018 IN CENTRAL EXCISE APPEAL (L) NO. 20 OF 2018 WITH CENTRAL EXCISE APPEAL (L) NO. 20 OF 2018 The Commissioner of CGST & Central Excise, Mumbai .. Applicant In the matter between The Commissioner of CGST & Central Excise, Mumbai .. Applicant v/s.

M/s. Moulds & Dies Pvt. Ltd.

..Respondent Mr. Ashutosh Mishra a/w J.B. Mishra for the appellant Ms. Chandni Tanna I/b India Law Alliance for the respondent CORAM : M.S. SANKLECHA & SANDEEP K. SHINDE, J.J.

DATED : 6th SEPTEMBER, 2018.

P.C.

1.

This application has been filed seeking condonation of 298 days delay in filing an appeal from the order dated 30th August, 2018 passed by the Customs, Excise and Service Tax Appellate Tribunal (Tribunal). 2.

Ms. Mishra, learned Counsel appearing in support of the motion, on instructions of Mr.Vijay Risi, Commissioner CGST, Mumbai East Digitally signed by Uday Shivaji Jagtap Date:

2018.09.11 17:11:54 +0530 Uday Shivaji Jagtap

Uday S. Jagtap 252-18-NMA-51=.doc seeks to withdraw the motion as even if the motion is allowed, the exercise would be academic as the tax effect involved in the present appeal is less than Rs.50 lakhs.

3.

The instructions / circular dated 11th July, 2018 issued by the Central Board of Indirect Tax and Customs directs the Revenue not to file fresh appeals and also withdraw the pending appeals where the tax effect is less than Rs.50 lakhs.

4.

Accordingly, the motion is dismissed as withdrawn. 5.

In view of dismissal of the motion, the appeal does not survive. Accordingly, appeal is dismissed.

(RIYAZ I. CHAGLA, J.) (M.S. SANKLECHA, J.)