Principal Commissioner Of Cgst And Central Excise Bolpur Commissionerate v. M/S Jai Balaji Industries Ltd Unit Iii

OD - 18

IN THE HIGH COURT AT CALCUTTA

Special Jurisdiction [Central Excise] ORIGINAL SIDE CEXA/2/2024 IA NO: GA/1/2024 PRINCIPAL COMMISSIONER OF CGST AND CENTRAL EXCISE BOLPUR COMMISSIONERATE VS M/S JAI BALAJI INDUSTRIES LTD UNIT III BEFORE :

THE HON'BLE CHIEF JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 13th November, 2024 Appearance :

Ms. Swapna Das, Adv.

Mr.Siddharth Das, Adv.

...for the appellant.

Mr. Kaushik Dey, Adv.

..for the respondent.

The Court : We have heard Ms. Swapna Das along with Mr. Siddharth Das, learned Advocates appearing for the appellant and Mr. Kaushik Dey, learned Advocate appearing for the respondent.

As could be seen from the memo of appeal that the appeal is below the monetary limit fixed by the Central Board of Direct Tax. Hence, the appellant cannot prosecute the appeal any further. Accordingly, the appeal stands disposed of on the ground of low tax effect and the substantial questions of law suggested are left open. (T.S. SIVAGNANAM) Chief Justice (HIRANMAY BHATTACHARYYA, J.) S.Das/