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Orissa High CourtOTAPL/2/2018disposed off

Commissioner,Central Excise,Customs And Sercice Tax,Bhubaneswar-I v. M/S.Gopalji Ketaki Khara Masala

2022-12-19Dr. Justice S. Muralidhar (Cj),Mr. Justice Murahari Sri Raman1 pages

IN THE HIGH COURT OF ORISSA AT CUTTACK

OTAPL No. 2 of 2018 Commissioner, Central Excise, Customs and Service Tax, Bhubaneswar-I ....

Appellant Mr. P.K. Panda, Senior Standing Counsel (CGST) -versusM/s. Gopalji Ketaki Khara Masala and Another ...

Repondents None

CORAM:

THE CHIEF JUSTICE JUSTICE M.S. RAMAN

ORDER

19.12.2022 Order No.

I.A. No.3 of 2018 02.

1. For the reasons stated therein, the application is allowed. The delay of 3 days in filing the appeal is allowed. The application is accordingly disposed of.

OTAPL No.2 of 2018

2. The tax effect in the present appeal is far below the monetary limit. Consequently, the appeal is not entertained and is accordingly dismissed.

(Dr. S. Muralidhar) Chief Justice (M.S. Raman) Judge S.K. Jena/Secy.