The Commissioner Of Central Excise Mumbai v. M/S. National Leather Mfg Co.

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.140 OF 2009 The Commissioner of Central Excise, Mumbai-V .. Appellant Vs.

National Leather Mfg. Co., Mumbai .. Respondent Mr. Swapnil Bangur, with Mr. Satyaprakash Sharma, for the Appellant. None for the Respondent.

CORAM : DHIRAJ SINGH THAKUR & VALMIKI SA MENEZES, J.J.

TH NOVEMBER, 2022.

DATE : 9 P.C. :

1.

The demand in the present Appeal is to the tune of Rs.32,43,758/-, which is less than the threshold limit of Rs.1 crore prescribed by the Central Board of Indirect Taxes & Customs (Judicial Cell), Department of Revenue, Ministry of Finance, New Delhi vide "Instruction" dated 22 nd August 2019 (F.No.390/Misc/116/2017-JC), which envisages withdrawal of such Appeals which are below the limit prescribed.

2.

Be that as it may, the Appeal is disposed of in terms of the aforementioned "Instruction" (F.No.390/Misc/116/2017-JC), dated 22 nd August 2019, issued by Central Board of Indirect Taxes & Customs (Judicial Cell).

1/2 Digitally signed by SNEHA ABHAY DIXIT Date:

2022.11.11 17:10:58 +0530 SNEHA ABHAY DIXIT 213-CEXA-140-2009.doc Dixit

3.

However, we observe that in case the Revenue finds for some reason that this Appeal was not supposed to have been withdrawn in the light of the aforesaid "Instruction" dated 22 nd August 2019, it would be open to the Revenue to file an application seeking restoration of this Appeal, to be decided on its own merits.

[ VALMIKI SA MENEZES, J. ] [ DHIRAJ SINGH THAKUR, J. ] 2/2 213-CEXA-140-2009.doc Dixit