Commissioner v. M/S Tansi Watch Assembly Unit,

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.405 OF 2018 The Commissioner of Central Excise, Office of the Commissioner of Central Excise, Customs and Service Tax, Coimbatore-18 ...Appellant/Respondent Vs M/s.TANSI Watch Assembly Unit, Ooty, Nilgiris.

...Respondent/Appellant

APPEAL under Section 35G of the Central Excise Act, 1944 against the order dated 01.4.2015 in Final Order No.40356/2015 on the file of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai.

For Appellant :

Mr.A.P.Srinivas For Respondent :

Mr.R.Raghavan for Mr.P.R.Ranganathan 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.

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 In the light of the above, the appeal is dismissed as withdrawn and the substantial questions of law framed are left open.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 https://hcservices.ecourts.gov.in/hcservices/

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. No costs.

Sd/- Assistant Registrar(CS IX) //True Copy// Sub Assistant Registrar RS To 1.

The Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai.

2.

The Commissioner of Central Excise, Office of the Commissioner of Central Excise, Customs and Service Tax, No.6/7, A.T.D.Street, Race Course Road, Coimbatore-641 018 +1cc to Mr.A.P.Srinivas, Advocate, S.R.No.75617 +1cc to Mr.R.Raghavan, Advocate, S.R.No.75148 CMA.No.405 of 2018 NMI(CO) CS/07/12/2018 https://hcservices.ecourts.gov.in/hcservices/