Gujarat High Court
Commissioner - Central Excise & Customs ... vs M/S Suresh Synthetics (100 % Eou) on 17 January, 2019
Author: Harsha Devani
Bench: Harsha Devani, A. P. Thaker
C/TAXAP/1715/2008 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/TAX APPEAL NO. 1715 of 2008
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COMMISSIONER - CENTRAL EXCISE & CUSTOMS - SURAT-II
Versus
M/S SURESH SYNTHETICS (100 % EOU)
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Appearance:
MR NIRZAR S DESAI(2117) for the PETITIONER(s) No. 1
MR BL NARASIMHAN(5813) for the RESPONDENT(s) No. 1
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CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI
and
HONOURABLE DR.JUSTICE A. P. THAKER
Date : 17/01/2019
ORAL ORDER
(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
1. Heard Mr. Nirzar Desai, learned Senior Standing Counsel for the appellant and Mr.B. L. Narasimhan, learned advocate for the respondent.
2. It is an admitted position between the parties that the tax effect involved in this appeal is less than Rs.50,00,000/-. Under the circumstances, in the light of Instruction F.No.390/Misc./116/2017/JC dated 11th July, 2018 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs which provides that no appeal wherein the tax effect does not exceed the monetary limit of Rs.50,00,000/- shall be filed before the High Court and has also been made Page 1 of 2 C/TAXAP/1715/2008 ORDER retrospectively applicable to pending appeals, the learned senior standing counsel for the appellant does not press the present appeal.
3. The appeal is accordingly disposed of as not pressed in the light of the instruction dated 11th July, 2018. However, in case there is any error in the computation of the tax effect involved or if for any reason, the instruction is not applicable, it would be open for the appellant to seek revival of the appeal.
(HARSHA DEVANI, J) (A. P. THAKER, J) V.R. PANCHAL Page 2 of 2