The Commissioner Of Central Tax And Central Excise, Raigad Commissionerate v. Mallak Specialities Pvt. Ltd.

suresh 907-CEXALG-118.2018.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL {L} NO.118 OF 2018 The Commissioner of Central Tax & Central Excise, Raigad Commissionerate .... Appellant Vs.

Mallak Specialities Pvt. Ltd.

.... Respondent WITH NOTICE OF MOTION NO.964 OF 2018 IN CENTRAL EXCISE APPEAL {L} NO.118 OF 2018 WITH NOTICE OF MOTION NO.965 OF 2018 IN CENTRAL EXCISE APPEAL {L} NO.118 OF 2018 The Commissioner of Central Goods & Service Tax & Central Excise, Raigad Commissionerate .... Applicant In the matter between The Commissioner of Central Goods & Service Tax & Central Excise, Raigad Commissionerate .... Appellant Vs.

M/s. Mallak Specialities Pvt. Ltd.

.... Respondent Mr. M. Dwivedi with Mr. J.B. Mishra for the Appellant.

None present for the Respondent.

suresh 907-CEXALG-118.2018.doc CORAM: S.C. DHARMADHIKARI & M.S. KARNIK, JJ.

DATE : FEBRUARY 28, 2019 P.C:

1.

In view of the written pursis filed by the appellant/Revenue and in the light of the instructions issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs (Judicial Cell), New Delhi, dated 11-7-2018, enhancing the monetary limits within which every appeal of the Revenue, if filed, be withdrawn, we allow withdrawal of this appeal but by clarifying that the issue of law, if any, arising in the appeal is kept open for decision in an appropriate case. The appeal accordingly stands disposed of.

2.

In view of disposal of the appeal as withdrawn, Notices of Motion Nos.964 & 965 of 2018 do not survive and they accordingly stands disposed of.

(M.S. KARNIK, J.) (S.C. DHARMADHIKARI, J.)