Comm Of Central Excise, Kolkata Iv, Commissionerate v. Ghanshyamdas Agarwal

ORDER

O - 325

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (CENTRAL EXCISE) ORIGINAL SIDE CEXA/12/2017 IA NO: GA/1/2017(Old No:GA/1780/2017) COMMISSIONER OF CENTRAL EXCISE, KOLKATA IV, COMMISSIONERATE VS GHANSHYAMDAS AGARWAL BEFORE :

THE HON'BLE JUSTICE SURYA PRAKASH KESARWANI AND THE HON'BLE JUSTICE RAJARSHI BHARADWAJ Date : 4th April 2024.

Appearance:

Mr. Bhaskar Prasad Banerjee, Advocate Mr. Abhradip Maity, Advocate ... for the appellant.

Mr. Arijit Chakrabarti, Advocate Mr. Nilotpal Chowdhury, Advocate ... for the respondent.

1.

Heard Sri Bhaskar Prasad Banerjee, learned senior standing counsel for the appellant and Sri Arijit Charabarti, learned counsel for the respondent assessee.

2.

The tax effect involved in the present appeal is below the monetary limit fixed by the Central Board of Indirect Taxes and Customs vide Circular No. F. No.390/Misc/30/2023-JC dated 02.11.2023 for filing appeals by the department.

3.

In view of the aforesaid, these appeals are dismissed in terms of the aforesaid Circular dated 02.11.2023. All pending applications stand disposed of.

(SURYA PRAKASH KESARWANI, J.) (RAJARSHI BHARADWAJ, J.) S. Kumar