The Commissioner Of Customs (Preventive) , Mumbai v. Shri. Nilesh D. Hemani

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.208 OF 2007 The Commissioner of Central Excise, Service Tax & Customs, Raigad .... Appellant Vs.

M/s. Dharamsi Morarji Chemicals Co. Ltd.

.... Respondent AND CENTRAL EXCISE APPEAL NO.233 OF 2007 Commissioner of Central Excise, Raigad Commissionerate .... Appellant Vs.

M/s. Shree Venkatesh Steel Ltd.

.... Respondent AND CUSTOMS APPEAL NO.3 OF 2008 Commissioner of Customs (Prev.), Mumbai .... Appellant Vs.

Sanjay Shah .... Respondent AND CUSTOMS APPEAL NO.4 OF 2008 Commissioner of Customs (Prev.), Mumbai .... Appellant Vs.

M/s. Angel Photo .... Respondent

AND CUSTOMS APPEAL NO.33 OF 2008 The Commissioner of Customs (Preventive), Mumbai .... Appellant Vs.

Nilesh D. Hemani .... Respondent AND CUSTOMS APPEAL NO.15 OF 2009 The Commissioner of Customs (Preventive), Mumbai .... Appellant Vs.

Shailesh Navin Chandra Shah .... Respondent AND CENTRAL EXCISE APPEAL NO.37 OF 2011 The Commissioner of Central Excise, Thane-II .... Appellant Vs.

M/s. Makers Laboratories Ltd.

.... Respondent Mr. Sham V. Walve for the Appellant in all Appeals. Mr. D.A. Bhalerao i/by Mr. H.G. Dharmadhikari for the Respondent in CEXA-208/2007.

Ms Aparna Hirandagi i/by M/s. Cen-Ex Services for the Respondent in CEXA-233/2007.

Mr. Prakash Shah i/by M/s. PDS Legal for the Respondent in CEXA-37/2011.

CORAM: S.C. DHARMADHIKARI & B.P. COLABAWALLA, JJ.

DATE : DECEMBER 19, 2016 P.C:

1.

Mr. Walve, 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They are withdrawn in the light of the Circular issued by the Revenue which determines the limit of monetary sums or the sum above which alone the appeals of the Revenue are to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a sum mentioned below this limit would not be pressed and on the Revenue's request the Court may dismiss it as withdrawn. 3.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By clarifying as above, all these appeals are allowed to be withdrawn and stand disposed of as such. (B.P. COLABAWALLA, J.) (S.C. DHARMADHIKARI, J.)