Madras High CourtCMA/3021/2019withdrawn dismissed

Commissioner Of Gst And Central Excise v. M/S.Rakindo Kovai Township Ltd

2019-12-12Honourable Dr Justice Vineet Kothari,Honourable Mr Justice R. Suresh Kumar2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 12.12.2019

CORAM:

THE HON'BLE DR. JUSTICE VINEET KOTHARI and THE HON'BLE MR. JUSTICE R.SURESH KUMAR C.M.A.No.3021 of 2019 and C.M.P.No.16386 of 2019 The Commissioner of GST & Central Excise Chennai North Commissionerate, No.121, Nungambakkam High Road Chennai 600034.

.. Appellant/Respondent ..Vs..

M/s.Rakindo Kovai Township Ltd New No.1, Trimex Towers, Subbaraya Avenue, C.P.Ramaswamy Road, Alwarpet Chennai 600 018 .. Respondent Prayer : Civil Miscellaneous Appeal is filed under Section 35 G of the Customs Excise Act, 1944, against the Final Order No.42919 of 2018, dated 20.11.2018 (received on 18.01.2019) on the file of CESTAT, South Zonal Bench, Chennai. For Appellant : Mr.V.Sundareswaran For Respondent : Mr.M.P.Senthil Kumar for Mr.G.Baskar

J U D G M E N T

(Judgment of the Court was delivered by DR.VINEET KOTHARI, J.) The learned counsel for the Revenue brought to our notice the instruction issued by the Central Board of Indirect Taxes and Customs, New Delhi vide instructions F.No.390/Misc./116/2017-JC dated 22.08.2019, wherein it is stipulated that appeals shall not be filed/pursued by the Department before the High Court in cases where the tax effect does not exceed Rs.1,00,00,000/- (Rupees One Crore only). https://hcservices.ecourts.gov.in/hcservices/

2. In the instant case, the tax effect is less than the monetary limit imposed and therefore, the appeal is dismissed as not pressed. No order as to costs.

Consequently, connected miscellaneous petition is also dismissed.

Sd/- Asst.Registrar (CS V ) /true copy/ Sub Asst. Registrar KST To 1.The Commissioner of Customs Excise & Service Tax Appellate Tribunal South Zonal Bench, Chennai 2.M/s.Rakindo Kovai Township Ltd, New No.1, Trimex Towers, Subbaraya Avenue, C.P.Ramaswamy Road, Alwarpet, Chennai 600 018. +1 cc to Mr.Sundareswaran Advocate sr103733 +1 cc to Mr.G.Baskar Advocate sr103772 C.M.A.No.3021 of 2019 mr(co) aa22/01/2020 https://hcservices.ecourts.gov.in/hcservices/