Commissioner Of Central Excise And Service Tax, Haldia Commissionerate v. M/S.Ellenbarrie Exim Ltd

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IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (CENTRAL EXCISE) ORIGINAL SIDE CEXA/60/2019 COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, HALDIA COMMISSIONERATE VS M/S.ELLENBARRIE EXIM LTD BEFORE :

THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM -A N DHON'BLE JUSTICE HIRANMAY BHATTACHARYYA DATE : September 11, 2024.

Appearance :

Mr. B. P. Banerjee, Adv.

Ms. Aishwarya Rajyashree, Adv.

...for appellant.

Mr. Saurabh Bagaria, Adv.

Mr. Indranil Banerjee, Adv.

Mr. Subrata Mukherjee, Adv.

...for respondents The Court :- Heard learned Advocates for both the parties. Learned Advocate appearing for the appellant/department has written instruction to submit that the department has decided to withdraw this appeal as the same falls below the monetary limit as submitted in the Board's letter dated 6th August, 2024 and does not fall under the exclusion clause of paragraph 3 of the said Board's instruction.

Accordingly, this appeal stands dismissed as withdrawn and the substantial questions of law suggested are left open.

The written instruction given to the learned Advocate appearing for the appellant is placed on record.

(T.S. SIVAGNANAM) CHIEF JUSTICE (HIRANMAY BHATTACHARYYA, J.) pkd/GH