The Commissioner Central Excise v. M/S Rk Ispat Ltd.

CEA No.91 of 2005 (O&M) {1}

IN THE HIGH COURT OF PUNJAB & HARYANA

AT CHANDIGARH CEA No.91 of 2005 (O&M) Date of decision:12.09.2018 The Commissioner, Central Excise Delhi-V, Rohtak ... Appellant Vs.

M/s R.K.Ispat Ltd. Bhiwani ... Respondent

CORAM:

HON'BLE MR. JUSTICE RAJESH BINDAL HON'BLE MR. JUSTICE AMIT RAWAL Present:- Mr. Tajender K. Joshi, Advocate for the appellant.

Mr. Jagdeep Singh Rana, Advocate for Mr. Vinod S. Bhardwaj, Advocate for the respondent.

Rajesh Bindal, J.

This is an appeal against the order dated 07.10.2004 passed by the Customs, Excise & Services Tax Appellate Tribunal, New Delhi (for short 'the Tribunal') in Appeal No.E/2700/2004-NB(A). Learned counsel for the appellant submitted that in the present appeal the amount involved is `40,03,983/-. In terms of the Instructions issued by the Central Board of Indirect Taxes & Customs dated 11.07.2018, the monetary limit fixed for filing appeals in the High Court stands raised to `50 lakhs, which is applicable even in pending cases. As the amount of tax involved in the present appeal is less than `50 lakhs, the appellant may be permitted to withdraw the present appeal. Ordered accordingly.

SAVITA KADIAN 2018.09.14 12:23 I attest to the accuracy and integrity of this document High Court Chandigarh

CEA No.91 of 2005 (O&M) {2} However, it is made clear that withdrawal of the present appeal will not be taken as upholding the order passed by the Tribunal as the legal issue raised therein is left open to be considered in an appropriate case. (Rajesh Bindal) Judge (Amit Rawal) Judge 12.09.2018 savita Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No SAVITA KADIAN 2018.09.14 12:23 I attest to the accuracy and integrity of this document High Court Chandigarh