Commissioner Of Central Excise & Service Tax Ludhiana v. Saini Consultants Ludhiana

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH CUSAP No. 1 of 2016 (O&M) Decided on : 27.04.2016 Commissioner of Customs, Ludhiana . . . Appellant

Versus

Saini Consultants . . . Respondent CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MRS. JUSTICE RAJ RAHUL GARG PRESENT: Mr. Sunish Bindlish, Advocate for the appellant-revenue.

**** AJAY KUMAR MITTAL, J. (Oral) Learned counsel for the appellant-revenue states that since the tax effect involved is `1,00,000/-, he has instructions to withdraw the present appeal in view of the instructions dated 17.12.2015 and 01.01.2016, issued by the Central Board of Excise & Customs, New Delhi. However, he prayed that liberty be granted to the revenue to file an application for revival of the appeal in case something survives therein. 2.

Dismissed as withdrawn with liberty as prayed for. It is, however, clarified that withdrawal of the appeal by the revenue shall not be taken to be affirmation of order of the Tribunal on merits. Further, the legal issue as claimed by the revenue is being left open to be adjudicated in an appropriate case.

(AJAY KUMAR MITTAL) JUDGE (RAJ RAHUL GARG) April 27, 2016 JUDGE J.Ram JAWALA RAM 2016.04.29 10:29 I attest to the accuracy and authenticity of this document Chandigarh