The Commissioner Of Central Excise Mumbai V v. Tela Equipments Pvt. Ltd.

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO. 20 OF 2012 The Commissioner of Central } Excise } Appellant versus Tela Equipments Pvt. Ltd.

} Respondents WITH CENTRAL EXCISE APPEAL NO. 83 OF 2012 The Commissioner of Central } Excise, Customs and } Service Tax } Appellant versus Lakeland Chemicals (India) } Ltd.

} Respondent WITH CENTRAL EXCISE APPEAL NO. 78 OF 2013 The Commissioner of Central } Excise, Customs and } Service Tax } Appellant versus Hutatma Kisan Ahir } Sahakari Sakhar Karkhana } Limited } Respondent WITH CENTRAL EXCISE APPEAL NO. 200 OF 2013 The Commissioner of Central } Excise } Appellant versus M/s. Safex Fire Services Ltd. } Respondent WITH CENTRAL EXCISE APPEAL NO. 11 OF 2014 The Commissioner of Central } Excise and Service Tax } Appellant versus M/s. Bhima SSK Leagar } Respondent

Mr. M. Dwivedi with Ms. Shalaka GujarKarande for the appellant in CEXA/20/2012 and CEXA/83/2012.

Mr. Pradeep S. Jetly with Mr. Jitendra B.

Mishra for the appellants in CEX/78/2013, CEXA/200/2013 and CEXA/11/2014.

Mr. Vinay N. Ansurkar i/b. M/s. Legal Solutions for respondent in CEXA/83/2012.

CORAM :- S. C. DHARMADHIKARI & B. P. COLABAWALLA, JJ.

DATED :- OCTOBER 10, 2016 P.C. :- 1.

The learned counsel appearing for the appellants 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They are withdrawn in the light of the circular issued by the Revenue which determines the limit of monetary sums or the sum above which alone the appeals of the Revenue are to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mentioned below this limit would not be pressed and on the Revenue's request, the court may dismiss these appeals as withdrawn.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By clarifying as above, all these appeals are allowed to be withdrawn and stand disposed of as such.

(B.P.COLABAWALLA, J.) (S.C.DHARMADHIKARI, J.)