Commissioner Of Central Excise, Bolpur v. M/S. J. D. Enterprise

ORDER SHEET CEXA 35 of 2018 GA 1 of 2018 (Old GA 703 of 2018) GA 2 of 2018 (Old GA 704 of 2018)

IN THE HIGH COURT AT CALCUTTA

Special Jurisdiction (Central Excise) ORIGINAL SIDE COMMISSIONER OF CENTRAL EXCISE, BOLPUR

Versus

M/S. J. D. ENTERPRISE

BEFORE:

The Hon'ble JUSTICE I. P. MUKERJI The Hon'ble JUSTICE MD. NIZAMUDDIN Date : 30th September, 2020.

Mr. K.K.Maiti, Adv.

...for the appellant The Court : According to the records, the tax effect is below 1 crore.

By virtue of the circular of the Central Board of Direct Taxes dated 11th July, 2018 read with the circular dated 8th August, 2019 and the clarification dated 20th August, 2019, the appellant cannot proceed with the appeal.

Accordingly, this appeal (CEXA 35 of 2018) and the connected applications (GA 1 of 2018, old GA 703 of 2018 and GA 2 of 2018, old GA 704 of 2018) are dismissed as not pressed. Interim order, if any, is vacated.

(I.P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) TR/