Commissioner Of Central Excise, Haldia Commissionerate v. Indian Oil Corporation Ltd.

O-373 CEXA/72/2018 IA No.GA/1/2018 (Old No.GA/1500/2018)

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (Central Excise) ORIGINAL SIDE COMMISSIONER OF CENTRAL EXCISE, HALDIA COMMISSIONERATE -VersusINDIAN OIL CORPORATION LTD.

BEFORE :

THE HON'BLE JUSTICE SURYA PRAKASH KESARWANI And THE HON'BLE JUSTICE RAJARSHI BHARADWAJ Date :18th April, 2024 Appearance:

Mr. Vipul Kundalia, Adv.

...for the appellant.

Dr. Samir Chakraborty, Sr. Adv.

...for the respondent.

1. Heard Sri Kundalia, learned standing counsel for the appellant and Sri Chakraborty, learned counsel for the respondent.

2. Learned counsel for the respondent referred to the adjudication order and submitted that the tax effect involved in the present appeal being much below the limit prescribed in the circular issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs dated 02.11.2023, the appeal deserves to be dismissed. Learned counsel for the appellant does not dispute such position.

3. In view of the aforesaid circular, the tax effect being below the limit the appeal (CEXA/72/2018) is dismissed.

(SURYA PRAKASH KESARWANI, J.) (RAJARSHI BHARADWAJ, J.) As.