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High Court of Punjab and HaryanaCEA/46/2017dismissed

Commissioner Of Central Excise And Service Tax, Chandigarh-Ii v. M.A.Pipes Ltd

2020-01-21Mr. Justice Ajay Tewari,Mr. Justice Avneesh Jhingan1 pages



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[3] Dismissed as withdrawn with liberty as prayed for.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