The Commissioner v. Customs, Excise And

In the High Court of Judicature at Madras Dated : 27.01.2021 Coram :

The Honourable Mr.Justice T.S.SIVAGNANAM and The Honourable Ms.Justice R.N.MANJULA Referred Case No.5 of 2008 Commissioner of Central Excise, Coimbatore.

...Petitioner

Vs 1.Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench, Madras.

2.M/s.Chandra Textiles Ltd.

...Respondents

REFERRED CASE under Section 35G of the Central Excise Act, 1944 against Order No.1720/1998 dated 28.08.1998 on the file of the Customs, Excise and Gold (Control) Appellate Tribunal, South Zonal Bench at Madras.

For Petitioner :

Mr.A.P.Srinivas, SSC Judgment was delivered by T.S.SIVAGNANAM,J We have heard the learned Senior Standing Counsel for the petitioner.

2.This referred case by the Revenue challenges the order passed by the Customs, Excise and Gold (Control) Appellate Tribunal, South Zonal Bench, Madras, which decided the issue in favour of the assessee.

3.The referred case was filed by the Revenue by raising the following substantial question of law :

"Whether the CEGAT is correct in ordering for extension of modvat credit on inputs received under cover of endorsed invoices which are not prescribed documents in terms of notification No.15/94 CE(NT) dated 30.3.94 read with Rule 52A, 57G (2) of CER, 44."

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4.The Revenue seeks to withdraw the case on account of low tax effect in terms of the circular dated 22.08.2019 issued by the Central Board of Indirect Taxes and Customs. By the said Circular, the monetary limit for filing or pursuing any matter before the High Court has been increased to Rs.1 Crore. It is further submitted that the tax effect in this case is less than the threshold limit.

5.In the light of the above, the referred case is dismissed on the ground of low tax effect and the substantial question of law raised is left open. In the event, the tax effect is above the threshold limit fixed in the said circular, liberty is granted to the Revenue to file a petition before this Court to restore the matter to be heard and decided on merits. Sd/- Assistant Registrar(CS VII) //True Copy// Sub Assistant Registrar abr To The Customs, Excise and Gold (Control) Appellate Tribunal, South Zonal Bench, Chennai.

R.C.No.5 of 2008 ssn[co] srg 26/02/2021 https://hcservices.ecourts.gov.in/hcservices/