Gujarat High Court
Commissioner Of Central Excise And ... vs Eimco Elecon Limited....Opponent(S) on 10 June, 2016
Author: A.Y. Kogje
Bench: S.R.Brahmbhatt, A.Y. Kogje
O/TAXAP/636/2009 JUDGMENT
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 636 of 2009
FOR APPROVAL AND SIGNATURE:
HONOURABLE MR.JUSTICE S.R.BRAHMBHATT
and
HONOURABLE MR.JUSTICE A.Y. KOGJE
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1 Whether Reporters of Local Papers may be allowed
to see the judgment ?
2 To be referred to the Reporter or not ?
3 Whether their Lordships wish to see the fair copy of
the judgment ?
4 Whether this case involves a substantial question of
law as to the interpretation of the Constitution of
India or any order made thereunder ?
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COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS VADODARA-
I....Appellant(s)
Versus
EIMCO ELECON LIMITED....Opponent(s)
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Appearance:
MR YN RAVANI, ADVOCATE for the Appellant(s) No. 1
RULE SERVED for the Opponent(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE S.R.BRAHMBHATT
and
HONOURABLE MR.JUSTICE A.Y. KOGJE
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O/TAXAP/636/2009 JUDGMENT
Date : 10/06/2016
ORAL JUDGMENT
(PER : HONOURABLE MR.JUSTICE A.Y. KOGJE) Learned counsel for the Revenue brings to the notice of the Court that tax effect involved in this appeal is below the minimum threshold limit provided under CBEC in Circular dated 17th December, 2015, which is also made applicable to pending appeals. He also draws attention of the Court to subsequent instruction dated 1st January, 2016 issued by the Central Board of Excise and Customs to the effect that the instructions mentioned in earlier circular i.e. 17th December, 2015 is also applicable to pending appeals. He therefore seeks permission to withdraw this appeal. Permission as sought for is granted. The Appeal is disposed of as withdrawn.
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