Rajasthan High Court - Jaipur
Commissioner Of Central Goods And ... vs Ajanta Soya Ltd on 9 September, 2019
Bench: Mohammad Rafiq, Narendra Singh Dhaddha
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
D.B. Central Excise Appeal No.167/2018
Commissioner Of Central Goods And Service Tax, Alwar, Earlier
Known As Cce, Jaipur-I, Ncr Building, Statue Circle, C-Scheme,
Jaipur (Raj.)- 302005.
----Appellant
Versus
Ajanta Soya Ltd., SP-916, Phase-III, Industrial Area Bhiwadi
Alwar (Raj.)
----Respondent
For Appellant(s) : Mr. Anuroop Singhi HON'BLE MR. JUSTICE MOHAMMAD RAFIQ HON'BLE MR. JUSTICE NARENDRA SINGH DHADDHA Judgment 09/09/2019 Learned counsel for the appellant-revenue, at the very outset, has placed before this Court a copy of the instruction dated 22.08.2019 issued by the Central Board of Indirect Taxes and Customs in exercise of the powers conferred by Section 35R of the Central Excise Act, 1944 and made applicable to Service Tax vide Section 83 of the Finance Act, 1994 whereby the Central Board of Indirect Taxes and Customs has fixed the following monetary limits below which appeal shall not be filed:-
Sr. No. Appellate Forum Monetary Limit
1. CESTAT Rs.50,00,000/-
2. High Courts Rs.1,00,00,000/-
3. Supreme Court Rs.2,00,00,000/-(Downloaded on 06/06/2021 at 07:55:38 PM)
(2 of 2) [EXCIA-167/2018] Clause 2 and 3 of the instruction dated 22.08.2009 reads thus:-
"2. This instruction applies only to legacy issues i.e. matters relating to Central Excise and Service Tax, and will apply to pending cases as well.
3.Withdrawal process in respect of pending cases in above forums, as per the above revised limits, will follow the current practice that is being followed for the withdrawal of cases from the Supreme court, High Courts and CESTAT. All other terms and conditions of concerned earlier instructions will continue to apply."
Learned counsel for the revenue submits that monetary limit in this appeals is less than the prescribed amount.
In view of the above, the appeal does not survive and the same is dismissed.
(NARENDRA SINGH DHADDHA),J (MOHAMMAD RAFIQ),J //Jaiman//23 (Downloaded on 06/06/2021 at 07:55:38 PM) Powered by TCPDF (www.tcpdf.org)