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

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.171 OF 2006 The Commissioner of Central Excise, Pune-II .... Appellant Vs.

M/s. Sulakhi Chemicals (P) Ltd.

.... Respondent AND CENTRAL EXCISE APPEAL NO.155 OF 2007 The Commissioner of Central Excise, Pune-I Commissionerate .... Appellant Vs.

M/s. DGP Hinoday Industries Ltd.

.... Respondent AND CENTRAL EXCISE APPEAL NO.105 OF 2013 The Commissioner, Central Excise & Service Tax, Kolhapur Commissionerate .... Appellant Vs.

Shree Bhogawati Sahakari Sakhar Karkhana Ltd.

.... Respondent AND CENTRAL EXCISE APPEAL NO.128 OF 2013 The Commissioner, Central Excise & Service Tax, Kolhapur Commissionerate .... Appellant Vs.

Rajarambapu Patil Sahakari Sakhar Karkhana Limited .... Respondent

AND CENTRAL EXCISE APPEAL NO.177 OF 2013 The Commissioner, Central Excise & Service Tax .... Appellant Vs.

Shri Gurudatta Sugars Limited .... Respondent AND CENTRAL EXCISE APPEAL NO.213 OF 2013 The Commissioner, Central Excise & Service Tax .... Appellant Vs.

M/s. Sharad SSK Ltd.

.... Respondent AND CENTRAL EXCISE APPEAL NO.23 OF 2014 The Commissioner, Central Excise, Kolhapur Commissionerate .... Appellant Vs.

M/s. Dudhganga Vedganga SSK Ltd.

.... Respondent AND CENTRAL EXCISE APPEAL NO.124 OF 2015 The Commissioner, Central Excise, Kolhapur Commissionerate .... Appellant Vs.

M/s. Sadashivrao Mandlik Kagal Taluka SSK Ltd.

.... Respondent

Mr. Sham V. Walve for the Appellant in CEXA-171/2006. Mr. Swapnil Bangur with Mr. Joel John Carlos for the Appellant in CEXA-155/2007.

Mr. Pradeep S. Jetly with Mr. Jitendra B. Mishra for the Appellant in CEXA-Nos.105/2013, 128/2013, 177/2013, 213/2013, 23/2014 and 124/2015.

None for the Respondent.

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

DATE : APRIL 17, 2017 P.C:

1.

The counsel appearing for the Revenue, on instructions, state 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They are withdrawn in the light of the Circular issued by the Revenue which determines the limit of monetary sums or the sum above which alone the appeals of the Revenue are to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a sum mentioned below this limit would not be pressed and on the Revenue's request the Court may dismiss it as withdrawn.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. (PRAKASH D. NAIK, J.) (S.C. DHARMADHIKARI, J.)