Commissioner Of Central Excise And Service Tax, Chandigarh-Ii v. Jagpal Singh

IN THE HIGH COURT OF PUNJAB & HARYANA AT

CHANDIGARH CEA No.41 of 2017 (O&M) Date of Decision: 04.08.2025 Commissioner of Central Excise and Service Tax, Chandigarh-II ...Appellant

Versus

Jagpal Singh

...Respondent

CORAM:

HON'BLE MRS. JUSTICE LISA GILL HON'BLE MRS. JUSTICE MEENAKSHI I. MEHTA Present:- Mr. Sourabh Goel, Senior Standing Counsel, CBIC with Mr. Daksh, Advocate and Ms. Samridhi, Advocate for appellant.

None for the respondent.

***** LISA GILL, J.(Oral) 1.

Present appeal has been filed under Section 35 G of the Central Excise Act, 1944 against impugned final order No. A/61179/2016-EX [DB] dated 23.08.2016 passed by learned Customs, Excise & Service Tax Appellate Tribunal, Chandigarh, in Appeal No. E/833/2006. 2.

Learned counsel for appellant submits that as the tax effect involved in this appeal is under Rs.2 Crores, he has specific instructions to withdraw this appeal in view of circular No.9 of 2024 dated 17.09.2024 issued by Ministry of Finance, Department of Revenue, CBDT, Government of India. 3.

Appeal is, accordingly, dismissed as withdrawn. 4.

Pending application(s), if any, stand(s) disposed of. (LISA GILL) JUDGE 04.08.2025 (MEENAKSHI I. MEHTA) neetu JUDGE Whether speaking/reasoned:

Yes/No Whether Reportable:

Yes/No NEETU RANI 2025.08.05 13:42 I attest to the accuracy and authenticity of this order/judgment PHHC, CHD