The Assistant Commissioner Of Gst v. M/S. Translanka Air Travels Pvt.Ltd.,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 5/3/2020 C O R A M THE HON'BLE DR.JUSTICE VINEET KOTHARI AND THE HON'BLE MR.JUSTICE R.SURESH KUMAR Civil Miscellaneous Appeal Nos.2743 and 2744 of 2018 The Assistant Commissioner of GST & Central Excise Chennai North Commissionerate No.121 Nungambakkam High Road Chennai 600 034.

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Appellant in both the appeals Vs M/s. Translanka Air Travels Pvt Ltd 4 Kodambakkam High Road Nungambakkam Chennai 600 034.

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Respondent in both the appeals Civil Miscellaneous Appeals filed under Section 35 G of the Central Excise Act, 1944 to set aside the Final Order No.40361 and 40362 of 2018 dated 7/2/2018 passed by the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench, Chennai against the order of the Commissioner of Service Tax, Chennai dated 29.01.2010 made in order in Original Nos.5 & 6 of 2010 respectively. ----- For Appellant : Ms. Aparna Nandakumar For Respondent : Mr.K.Vitheeswaran - - - - - - C O M M O N 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 https://hcservices.ecourts.gov.in/hcservices/

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).

2. In the instant case, the tax effect is less than the monetary limit imposed and therefore, the appeals are dismissed as not pressed. No order as to costs. Consequently, connected miscellaneous petitions are also dismissed.

Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar mvs.

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

+1 CC to M/s. Aparna Nanda Kumar, Advocate, sr 19541 +1 CC to M/s. K. Vaitheeswaran, Advocate, sr 19938 C.M.A.Nos.2743 and 2744 of 2018 GP (CO) AT (21/05/2020) https://hcservices.ecourts.gov.in/hcservices/