The Commissioner Of Customs And Central Excise., v. Dicen Industries, Rep. Thr. Aut. Sign., Mahesh W. Dharwadkar.,

IN THE HIGH COURT OF BOMBAY AT GOA

MISC.CIVIL APPLICATION NO. 81 OF 2020 IN EXCISE APPEAL NO. 1 OF 2015 THE COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE., ... Applicant

Versus

DICEN INDUSTRIES, REP. THR. AUT.

SIGN., MAHESH W. DHARWADKAR., ... Respondent Ms. Asha A. Desai, Senior Standing Counsel for the Applicant. Mr. Rajiva Srivastava, Advocate for the Respondent. Coram:- M. S. SONAK & SMT. M. S. JAWALKAR, JJ.

Date:- 3rd March, 2020 P.C.:

Heard Ms. Asha A. Desai, Senior Standing Counsel for the Customs and Excise Department and Mr. Rajiva Srivastava for the Respondent.

2. Ms. Asha A. Desai, the learned Senior Standing Counsel for the Customs and Excise Department seeks leave to withdraw Excise Appeal No.1/2015 since, excise duty effect in this appeal is below Rs.1 Crore. She relies on the instructions issued by the Central Board of Indirect Taxes & Customs dated 22.08.2019.

MCA/81/2020

3. In view of the aforesaid, leave is granted to withdraw Excise Appeal No.1/2015 and Excise Appeal No.1/2015 is disposed of as withdrawn without deciding the substantial questions of law formulated therein.

SMT. M. S. JAWALKAR, J.

M. S. SONAK, J.

ss