The Commissioner Of Central Excise-Belapur v. M/S Apar Limited And ANR

48-CEXA-16-2008.DOC jsn

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO. 16 OF 2008 The Commissioner of Central Excise - Belapur ... Appellant

Versus

M/s. Apar Ltd., & Anr.

...Respondents

Ms. P.S. Cardozo, I/b Joel Carlos for the Appellant. Mr. Hormaz Daaruwalla with Bhairavi Pathak I/b. Joshi & Co. for Respondents.

CORAM:

M.S.SANKLECHA & RIYAZ I. CHAGLA, JJ.

DATED:

3RD SEPTEMBER, 2018 PC:- 1.

This Appeal under Section 83 of the Finance Act read with Section 35G of Central Excise Act, 1944 challenges the order dated 10th September, 2004 passed by Customs, Excise and Service Tax Appellate Tribunal.

2.

Our attention is invited to circular / instruction dated 11 July, 2018 issued by the Central Board of Indirect Taxes and Customs directing the Revenue not to file Appeals to the High Court where the tax effect is less than Rs.50 lakhs. It also directs its officers to Jitendra Shankar Nijasure withdraw the pending appeals where the tax effect is less than Jitendra Shankar Nijasure Date: 2018.09.05 13:53:46 +0530 Rs.50 lakhs.

3.

Ms. P.S. Cardozo, the learned counsel appearing in support of the Appeal on instructions from Mr. Tushar D. Bhise, Assistant Commissioner CGST & Central Excise, Division -IV, Belapur 1/2

48-CEXA-16-2008.DOC seeks to withdraw this Appeal. This is on account of tax effect being less of Rs.50,00,000/- as provided in CBIC circular dated 11th July, 2018.

4.

Hence, the Appeal is dismissed as withdrawn. Refund of Court Fees, as per Rules.

( RIYAZ I. CHAGLA J. ) (M.S.SANKLECHA, J.) 2/2