The Commissioner Of Central Excise, Customs And Service Tax - Silvassa v. Voltas Ltd.

67-CECXA-27-2016.DOC jsn

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO. 27 OF 2016 The Commissioner of Central Excise, Customs & Service Tax, Silvassa ... Appellant

Versus

Voltas Ltd.

...Respondent

Mr. Pradeep S. Jetly, for the Appellant.

CORAM:

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

DATED:

3RD OCTOBER, 2018 PC:- 1.

This Appeal under Section 35G of Central Excise Act, 1944 challenges the order dated 30th October, 2014 passed by Customs, Excise and Service Tax Appellate Tribunal. This Appeal was admitted on 10th October, 2017.

2.

Our attention is invited to circular / instruction dated 11 July, Jitendra Shankar Nijasure Jitendra Shankar Nijasure Date: 2018.10.04 12:30:05 +0530 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 withdraw the pending appeals where the tax effect is less than Rs.50 lakhs.

3.

Mr. Jetly, the learned counsel appearing in support of the Appeal on instructions from Mr. Sushant Kumar, Additional 1/2

67-CECXA-27-2016.DOC Commissioner (Legal) CGST & Central Excise Daman Commissionerate 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Hence, the Appeal is dismissed as withdrawn.

5.

Refund of Court Fees, as per Rules.

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