Commissioner Of Central Excise And Service Tax, Faridabad-I, New Cgo Complex, Nh-Iv, Farid v. M/S Dpi Components Pvt. Ltd.

IN THE HIGH COURT OF PUNJAB AND HARYANA AT

CHANDIGARH CEA-11-2018 (O&M) Date of decision:- 03.04.2018 Chief Commissioner of Central Excise and Service Tax, Faridabad1, New CGO Complex, N.H.-IV, Faridabad. ...Appellant

Versus

M/s DPI Components Pvt. Ltd.

...Respondent

CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICE HON'BLE MR. JUSTICE AVNEESH JHINGAN Present:- Mr. Tajender K. Joshi, Advocate, for the appellant.

* * * * S.J. VAZIFDAR, C.J. (ORAL) CM-3267-CII-2018 (for condonation of delay in re-filing) For the reasons mentioned in the application, the delay of 212 days in re-filing the appeal is condoned. The application is accordingly disposed of.

CM-3268-CII-2018 (for exemption) The application is allowed subject to all just exceptions. CM-3269-CII-2018 (for condonation of delay in filing) For the reasons mentioned in the application, the delay of 173 days in filing the appeal is condoned.

The application is accordingly disposed of.

CEA-11-2018 Mr. Joshi, the learned counsel appearing on behalf of the appellant, states that the tax effect in this appeal is less than
20 lacs.

2.

In view of the circulars, the appeal is dismissed only on the ground that the tax effect is less than
20 lacs. Needless to add that all the questions raised are kept open.

(S.J. VAZIFDAR) CHIEF JUSTICE (AVNEESH JHINGAN) JUDGE 03.04.2018 Amodh Whether speaking/reasoned Yes/No Whether reportable Yes/No
Amodh Sharma 2018.04.03 15:40 I attest to the accuracy and integrity of this document Chandigarh