The Commissioner Of Customs (Import) Mumbai-I, v. Krishna. B. Kotak, Mumbai-01

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION CUSTOMS APPEAL NO.31 OF 2007 The Commissioner of Customs (Imports), Mumbai-400 001.

Krishna B. Kotak CENTRAL EXCISE APPEAL NO.81 OF 2013 M/s. Shree Renuka Sugars Ltd.

CENTRAL EXCISE APPEAL NO.89 OF 2013 Hutatma Kisan Ahir Sahakari Sakhar Karkhana Limited CENTRAL EXCISE APPEAL NO.93 OF 2013 Yashantrao Mohite Krishna Sahakari Sakhar Karkhana Limited

CENTRAL EXCISE APPEAL NO.106 OF 2013 M/s. Sonhira Sahakari Sakhar Karkhana Limited CENTRAL EXCISE APPEAL NO.123 OF 2013 M/s. Warna Ajara Sakhar Udyog CENTRAL EXCISE APPEAL NO.138 OF 2013 M/s. Bhogawati SSK Ltd.

CENTRAL EXCISE APPEAL NO.161 OF 2013 M/s. Rajarambapu Patil SSK Ltd.

CENTRAL EXCISE APPEAL NO.231 OF 2013 Shriram Jawahar Shetakari Sahakari Sakhar Udyog CENTRAL EXCISE APPEAL NO.232 OF 2013 M/s. Kisanveer Satara SSK Ltd.

Mr. Pradeep S. Jetly with Mr. Jitendra B. Mishra for the Appellant in all Appeals.

Mr. Abhimanyu Singh i/by Mr. V. Subramanian for the Respondent in CUAPP-31/2007.

CORAM: S.C. DHARMADHIKARI & DR. SHALINI PHANSALKAR-JOSHI, JJ.

DATE : JULY 18, 2016 P.C:

1.

Mr. Jetly, on instructions, states that the Revenue may be allowed to withdraw these appeals.

2.

They are withdrawn in the light of the Circular issued by the Revenue which determines the limit of monetary sums or the sum above which alone the appeals of the Revenue are to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a sum mentioned below this limit would not be pressed and on the Revenue's request the Court may dismiss it as withdrawn. 3.

We have found that the Revenue is withdrawing the appeals 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.

4.

By clarifying as above, all these appeals are allowed to be withdrawn and stand disposed of as such. (DR. SHALINI PHANSALKAR-JOSHI, J.) (S.C. DHARMADHIKARI, J.)