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

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION CUSTOMS APPEAL NO. 16 OF 2008 The Commissioner of Customs (Imports), Mumbai & Anr.

.... Appellant vs CIPLA Ltd.

.... Respondent AND CUSTOMS APPEAL NO. 1 OF 2010 The Commissioner of Customs (Imports), Mumbai & Anr.

.... Appellant vs Shri Mahendra Shah .... Respondent AND CENTRAL EXCISE APPEAL NO. 94 OF 2013 The Commissioner, Central Excise & Service Tax, Kolhapur Commissionerate .... Appellant vs Shri Tatyasaheb Kore Warana SSK Ltd.

.... Respondent AND CENTRAL EXCISE APPEAL NO. 125 OF 2013 The Commissioner, Central Excise & Service Tax, Kolhapur Commissionerate .... Appellant vs Sahyadri Sahakari Sakhar Karkhana Ltd. .... Respondent AND CENTRAL EXCISE APPEAL NO. 173 OF 2013 The Commissioner, Central Excise & Service Tax, Kolhapur Commissionerate.... Appellant vs M/s. Kisanveer Satra SSK Ltd.

.... Respondent

AND CENTRAL EXCISE APPEAL NO. 219 OF 2013 The Commissioner, Central Excise & Service Tax, Kolhapur Commissionerate.... Appellant vs Shri Gurudatta Sugars Ltd.

.... Respondent AND CENTRAL EXCISE APPEAL NO. 223 OF 2013 The Commissioner, Central Excise & Service Tax, Kolhapur Commissionerate.... Appellant vs M/s. Mahankali SSK Ltd.

.... Respondent AND CENTRAL EXCISE APPEAL NO. 144 OF 2014 The Commissioner, Central Excise & Service Tax Raigad Commissionerate .... Appellant vs M/s. Mahindra Ugine Steel Co. Ltd.

.... Respondent AND CENTRAL EXCISE APPEAL NO. 297 OF 2015 The Commissioner, Central Excise & Service Tax, Daman Commissionerate .... Appellant vs Jayesh Patel .... Respondent AND CENTRAL EXCISE APPEAL (LODG) NO. 311 OF The Commissioner, Central Excise & Service Tax .... Appellant vs Navratanlal Sharma .... Respondent

Mr. Pradeep S. Jetly with Mr. Jitendra B. Mishra for the Appellant in all Appeals except CEXA No.144 of 2014. Mr. Phiroze Merchant i/b M/s. Apex Law Partners for the Respondent in CUAPP No.16 of 2008.

Mr. A.P. Patil i/b M/s. V.M. Doiphode & Co. for the Respondent No.2 in CUAPP No.1 of 2010.

Mr. Sonu Tandon for the Respondent No.3 in CUAPP No.1 of 2010.

Mr. Jas Sanghavi i/b M/s. PDS Legal for the Respondent in CEXA 144 of 2014.

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

MONDAY, 25TH JULY, 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They are withdrawn in the light of the Circular issued by the Revenue which determines the limit of monetary sums or the sum above which alone the appeals of the Revenue are to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.