The Commissioner Of Central Excise, Pune Iv v. M/S. Western Metal Industries

Uday S. Jagtap 109-15-CEXA-8-C=.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.109 OF 2015 The Commissioner of Central Excise .. Appellant v/s.

M/s. Western Metal Industries .. Respondent ALONG WITH CENTRAL EXCISE APPEAL NO. 182/2016 Mr. Vipul Bajpayee for the appellant in CEXA Nos. 109/15 and 182/16 None for the respondent CORAM : M.S. SANKLECHA & NITIN JAMDAR, J.J.

DATED : 23rd SEPTEMBER, 2019 P.C.

1.

The learned Counsel appearing for the appellant in support of these appeals, on instructions, seeks to withdraw these appeals. This in view of the Instruction No.390, dated 22nd August, 2019 issued by the Central Board of Indirect Taxes and Customs. The tax effect involved in the present appeal is less than the threshold limit of Rs.1 crore as provided under instruction No.390 dated 22nd August, 2019 issued by the CBIC.

2.

The appeals are disposed of as withdrawn. Refund of Court fees as per Rules.

(NITIN JAMDAR, J.) (M.S. SANKLECHA, J.)