Commissioner Of Central Excise And Customs, Thane-I, Mumbai. v. Shri Bhumish M. Shsah, Mumbai.

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO. 191 OF 2007 The Commissioner of Central } Excise, Thane - I } Appellant versus Unique Processors and Anr.

} Respondent WITH CENTRAL EXCISE APPEAL NO. 115 OF 2008 The Commissioner of Central } Excise, Thane - II } Appellant versus M/s. Unisynth Chemicals } Respondent WITH CENTRAL EXCISE APPEAL NO. 143 OF 2008 The Commissioner of Central } Excise, Thane - I } Appellant versus Trimurti Synthetics Ltd.

} Respondent WITH CENTRAL EXCISE APPEAL NO. 190 OF 2008 Commissioner, Central } Excise, Thane - I } Appellant versus M/s. TPI India Ltd.

} Respondent WITH CENTRAL EXCISE APPEAL NO. 219 OF 2008 The Commissioner of Central } Excise, Thane - I } Appellant versus M/s. Shivkripa Synthetic } Pvt. Ltd.

} Respondent

WITH CUSTOMS APPEAL NO. 74 OF 2009 Commissioner of Central } Excise and Customs, Thane-I } Appellant versus Shri Bhumish M Shah } Respondent Ms. Shalaka Gujar for the appellants in all appeals.

None for the respondents.

CORAM :- S. C. DHARMADHIKARI & PRAKASH. D. NAIK, JJ.

DATED :- APRIL 24, 2017 P.C. :- 1.

Ms. Gujar, on instructions, states that the Revenue may be allowed to withdraw these appeals. They are withdrawn in the light of the circular issued by the Revenue which determines the limit of monetary sums or the sum above which alone the appeals of the Revenue are to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a sum mentioned below this limit would not be pressed and on the Revenue's request, the court may dismiss them as withdrawn. 2.

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.

3.

By clarifying as above, the appeals are allowed to be withdrawn and stand disposed of as such.

(PRAKASH.D.NAIK, J.) (S.C.DHARMADHIKARI, J.)