Punjab-Haryana High Court
Commissioner Of Central Excise Chd-I vs T.S. Rawat on 1 March, 2016
Author: Ajay Kumar Mittal
Bench: Ajay Kumar Mittal
IN THE HIGH COURT OF PUNJAB AND HARYANA AT
CHANDIGARH
CEA No.66 of 2015 (O&M)
Date of decision : 01.03.2016
Commissioner of Central Excise, Chandigarh-I
. . . Appellant
Versus
Sh. T.S. Rawat
. . . Respondent
CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL
HON'BLE MRS. JUSTICE RAJ RAHUL GARG
Present: Mr. Sunish Bindlish, Advocate
the appellant-revenue.
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AJAY KUMAR MITTAL, J. (ORAL)
Learned counsel for the appellant-revenue states that since the tax effect involved is ` 50,000/-, he has instructions to withdraw the present appeal in view of the instructions dated 17.12.2015 and 01.01.2016, issued by the Central Board of Excise & Customs, New Delhi. However, he prayed that liberty be granted to the revenue to file an application for revival of the appeal in case something survives therein.
2. Dismissed as withdrawn with liberty as prayed for. It is, however, clarified that withdrawal of the appeal by the revenue shall not be taken to be affirmation of order of the Tribunal on merits. Further, the legal issue as claimed by the revenue is being left open to be adjudicated in an appropriate case.
(AJAY KUMAR MITTAL) JUDGE (RAJ RAHUL GARG) JUDGE March 01, 2016.
DAVINDER KUMAR Davinder Kumar 2016.03.02 10:43 I attest to the accuracy and integrity of this document