The Commissioner Central Excise And Service Tax, Kolhapur Commissionerate v. Shri Gurudatta Sugars Limited

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.73 OF 2011 The Commissioner of Central Excise, Kolhapur Commissionerate .... Appellant Vs.

M/s. FIE Spherotech .... Respondents AND CENTRAL EXCISE APPEAL NO.110 OF 2013 The Commissioner Central Excise & Service Tax Kolhapur Commissionerate .... Appellant Vs.

Vishwasrao Naik SSK Ltd U-II .... Respondents AND CENTRAL EXCISE APPEAL NO.126 OF 2013 The Commissioner Central Excise & Service Tax Kolhapur Commissionerate .... Appellant Vs.

Shree Tatyasaheb Kore Warana SSK Ltd., Warananagar .... Respondents AND CENTRAL EXCISE APPEAL NO.129 OF 2013 The Commissioner Central Excise & Service Tax Kolhapur Commissionerate .... Appellant Vs.

Rajarambapu Patil Sahakari Sakhar Karkhana Limited .... Respondents

AND CENTRAL EXCISE APPEAL NOS.180 AND 196 OF 2013 The Commissioner Central Excise & Service Tax Kolhapur Commissionerate .... Appellant Vs.

Shri Gurudatta Sugars Limited, Takaliwadi .... Respondents AND CENTRAL EXCISE APPEAL NO.28 OF 2015 The Commissioner Central Excise & Service Tax Kolhapur Commissionerate .... Appellant Vs.

M/s. Vasantdada Shetkari Sahakari Sakhar Karkhana Ltd.

.... Respondents AND CENTRAL EXCISE APPEAL NO.129 OF 2015 The Commissioner of Central Excise & Service Tax Kolhapur Commissionerate .... Appellant Vs.

M/s. S.B. Reshellers Pvt. Ltd.

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

None for the Respondents.

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

DATE : AUGUST 08, 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They are withdrawn in the light of the Circular issued by the Revenue which determines the limit of monetary sums or the sum above which alone the appeals of the Revenue are to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a sum mentioned below this limit would not be pressed and on the Revenue's request the Court may dismiss it as withdrawn. 3.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.)