Union Of India v. M/S Triveni Alloys
In the High Court of Judicature at Madras Dated : 01.11.2018 Coram :
The Honourable Mr.Justice T.S.SIVAGNANAM and The Honourable Mrs.Justice V.BHAVANI SUBBAROYAN Civil Miscellaneous Appeal No.3572 of 2006 Union of India, rep.by Commissioner of Central Excise, Chennai II Commissionerate, Chennai-35.
...Appellant Vs 1.M/s.Triveni Alloys Ltd., Gummidipoondi-601201.
2.The Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai.
...Respondents
APPEAL under Section 35G of the Central Excise Act, 1944 against the order dated 20.2.2006 in Final Order No.128/2006 on the file of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai in Appeal No.E/212/2003/MAS. For Appellant :
Mr.A.P.Srinivas For Respondent :
No appearance Judgment was delivered by T.S.SIVAGNANAM,J Heard the learned counsel for the appellant.
2. This appeal by the Revenue challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal, which decided the issue in favour of the assessee.
3. The Revenue seeks to withdraw the appeal on account of low tax effect in terms of the circular dated 11.7.2018 issued by the Central Board of Indirect Taxes and Customs. https://hcservices.ecourts.gov.in/hcservices/
4. In the light of the above, the appeal is dismissed as withdrawn and the substantial questions of law framed are left open. In the event the tax effect is above the threshold limit fixed in the said circular under exceptional clauses mentioned in the circular, liberty is granted to the Revenue to make a mention to this Court to restore the appeal to be heard and decided on merits.
Sd/- Assistant Registrar(CS-II) //True Copy// Sub Assistant Registrar To
1. The Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai.
2. The Commissioner of Central Excise, chennai-II, Commissionerate, No.692, MHU Complex, Anna Salai, Nandanan,Chennai-35.
+ 1 cc to Mr. A.P. Srinivasan, Advocate Sr.75616 CMA.No.3572 of 2006 VD(CO) EU(07/12/2018) https://hcservices.ecourts.gov.in/hcservices/