Commissioner Of Cgst And Central Excise Kolkata South Gst Commissionerate v. M/S Chowdhury Industries Corporation

OD - 15

IN THE HIGH COURT AT CALCUTTA

Special Jurisdiction [Central Excise] ORIGINAL SIDE CEXA/39/2024 IA NO: GA/1/2024 COMMISSIONER OF CGST AND CENTRAL EXCISE KOLKATA SOUTH GST COMMISSIONERATE VS M/S CHOWDHURY INDUSTRIES CORPORATION BEFORE :

THE HON'BLE JUSTICE RAJARSHI BHARADWAJ And THE HON'BLE JUSTICE UDAY KUMAR Date : 13th November, 2025 Appearance :

Mr. Bhaskar Prasad Mitra, Adv.

Mr. Abhdradip Maity, Adv.

..for the appellant.

The Court : On perusal of the order dated 3.3.2009 passed by the Assistant Commissioner, Central Excise, Khidirpur Divison, Kolkata - V Commissionerate it is seen that the penalty of Rs.1,15,689/- is imposed upon the assessee. In view of the Circular dated 6.8.2024 as the monetary limit is less than Rs.2 crore in preferring the appeal before the High Court and the matter involves only an amount of Rs.1,15,689/-, this appeal preferred by the customs authorities is dismissed. Affidavit of service filed by the appellant be kept on record. (RAJARSHI BHARADWAJ, J.) (UDAY KUMAR, J.) sd/