The Commissioner Of Cgst And Central Excise, Belapur Commissionerate v. Reshma Organics Chemicals Pvt.Ltd

51-CEXA-12-2018.DOC jsn

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO. 12 OF 2018 The Principal Commissioner of Central Excise Belapur Commissionerate ... Appellant

Versus

M/s. Reshma Organics Chemicals Pvt. Ltd.

...Respondent

Mr. Swapnil Bangur, I/b Rajiv Jain, for the Appellant.

CORAM:

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

DATED:

3RD SEPTEMBER, 2018 PC:- 1.

This Appeal under Section 83 of the Finance Act read with Section 35G of Central Excise Act, 1944 challenges the order dated 19th January, 2017 passed by Customs, Excise and Service Tax Appellate Tribunal.

2.

Our attention is invited to circular / instruction dated 11 July, 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 Jitendra Shankar Nijasure withdraw the pending appeals where the tax effect is less than Jitendra Shankar Nijasure Date: 2018.09.05 13:53:44 +0530 Rs.50 lakhs.

3.

Mr. Bangur, the learned counsel appearing in support of the Appeal on instructions from Manish Thapliyal, Joint Commissioner (Legal) CGST & CX, Belapur Commissionerate seeks to withdraw 1/2

51-CEXA-12-2018.DOC 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Hence, the Appeal is dismissed as withdrawn. Refund of Court Fees, as per Rules.

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