Commissioner Of Central Excise And Service Tax, Chandigarh-Ii v. M.A.Pipes Ltd
IN THE HIGH COURT OF PUNJAB & HARYANA
AT CHANDIGARH **** CEA No.46 of 2017 Date of Decision: 21.01.2020 Commissioner of Central Excise and Service Tax, Chandigarh-II Appellant
Versus
M/s M.A. Pipes Ltd.. Sangrur Respondent
CORAM:
HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE AVNEESH JHINGAN
Present:
Mr. Sourabh Goel, Sr. Standing Counsel for the appellant.
Mr. Jagmohan Bansal, Advocate for the respondent.
**** AJAY TEWARI, J (Oral):
[1] Learned counsel for the appellant states that since the tax effect involved is less than the monetary limit as prescribed in letter bearing number F.No. 390/Misc./116/2017-JC dated 22.08.2019 issued by the Central Board of Indirect Taxes and customs, he has instructions to withdraw the present appeal.
[2] However, he prayed that liberty be granted to the appellantrevenue to file an application for revival of the appeal, in case something survives therein.
[3] Dismissed as withdrawn with liberty as prayed for. [4] Since the main case has been dismissed, the pending application, if any, also stands disposed of. [AJAY TEWARI] JUDGE [AVNEESH JHINGAN] JUDGE January 21, 2020
REEMA SAINI 2020.01.24 08:42 I attest to the accuracy and integrity of this document High Ciourt, Chandigarh