The Commissioner Of Customs (Export), v. M/S. Al Hussain Frozen Foods,

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO. 218 OF 2007 The Commissioner, Central Excise Belapur Commissionerate M/s. Standard Alkali CUSTOMS APPEAL NO. 87 OF 2012 The Commissioner of Customs (Exports), Raigad, Maharashtra.

M/s. Al Hussain Frozen Foods CENTRAL EXCISE APPEAL NO. 17 OF 2014 The Commissioner, Central Excise Kolhapur Commissionerate M/s. Jawahar Shetkari SSK Ltd.

CENTRAL EXCISE APPEAL NO. 18 OF 2014 The Commissioner, Central Excise Kolhapur Commissionerate Shriram Jawahar Shetkari SS Udyog CENTRAL EXCISE APPEAL NO. 26 OF 2014 The Commissioner, Central Excise Kolhapur Commissionerate Shree Tatyasaheb Korne Warna SSK Ltd. .... Respondent

CENTRAL EXCISE APPEAL NO. 37 OF 2014 The Commissioner, Central Excise Kolhapur Commissionerate Rajarambapu Patil SSK Ltd.

CENTRAL EXCISE APPEAL NO. 111 OF 2014 The Commissioner, Central Excise & Service Tax, Kolhapur Commissionerate.... Appellant Loknete Balasaheb Desai SSK Ltd.

CENTRAL EXCISE APPEAL NO. 171 OF 2014 The Commissioner, Central Excise & Service Tax, Kolhapur Commissionerate.... Appellant M/s. Shree Cch. Shahu SSK Ltd.

CENTRAL EXCISE APPEAL NO. 264 OF 2014 The Commissioner, Central Excise & Service Tax Raigad Commissionerate M/s. T.K. Warana SSK Ltd.

CENTRAL EXCISE APPEAL NO. 271 OF 2014 The Commissioner, Central Excise & Service Tax, Daman Commissionerate Yashwantrao Mohite Krishna SSK Ltd.

CENTRAL EXCISE APPEAL NO. 134 OF 2014 M/s. Mahindra & Mahindra Ltd.

Commissioner of Central Excise, Nashik Commissionerate CUSTOMS APPEAL NO. 10 OF 2016 The Principal Commissioner of Customs NS-II.

Paramount Exports WITH NOTICE OF MOTION NO. 253 OF 2016 IN CUSTOMS APPEAL NO. 10 OF 2016 The Principal Commissioner of Customs NS-II.

.... Applicant In the matter between :

The Principal Commissioner of Customs NS-II Appellant Paramount Exports CENTRAL EXCISE APPEAL (L) NO. 300 OF 2015 The Commissioner, Central Excise & Customs, Daman Commissionerate Shri T.N. Patel WITH

NOTICE OF MOTION (L) NO. 3610 OF 2016 IN CENTRAL EXCISE APPEAL (L) NO. 300 OF 2015 The Commissioner, Central Excise & Customs, Daman Commissionerate .... Applicant In the matter between :

The Commissioner of Central Excise & Customs, Daman Commissionerate ... Appellant Shri T.N. Patel Mr. Sham V. Walwe for the appellant in CEXA 218 of 2007. Mr. Pradeep S. Jetly for the Appellant in CEXA 87/2012, CUAPP 10/2016, NMA 253/16, CEXAL 300/2015 and NMAL 3610 of 2015.

Mr. Jitendra B. Mishra for the Appellants in CEXA 17/2014, CEXA 18/2014, CEXA 26/2014, CEXA 37/2014, CEXA 111/2014, CEXA 171/2014, CEXA 264/2014, CEXA 271/2014 and CEXA 134/2015.

Mr. Jas Sanghavi i/b M/s. PDS Legal for the Respondent in CUAPP No.10 of 2016.

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

MONDAY, 01ST AUGUST, 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. 5.

In view of the withdrawal of the appeals, nothing survives in the Notices of Motion and they are, accordingly, disposed of as such.

DR.SHALINI PHANSALKAR-JOSHI, J. S.C. DHARMADHIKARI, J.