Calcutta High Court
Commissioner Of Service Tax - Ii vs M/S. Anmol Biscuits Ltd on 23 September, 2019
Author: I. P. Mukerji
Bench: I. P. Mukerji
OD4
CEXA No. 68 of 2018
GA No. 1396 of 2018
GA No. 1397 of 2018
IN THE HIGH COURT AT CALCUTTA
SPECIAL JURISDICTION (CENTRAL EXCISE)
ORIGINAL SIDE
Commissioner of Service Tax - II, Kolkata
Versus
M/s. Anmol Biscuits Ltd.
Before:
The Hon'ble Justice I. P. MUKERJI
And
The Hon'ble Justice MD. NIZAMUDDIN
Date: 23rd September 2019
Appearance:
Mr. Somnath Ganguli, Advocate
Mr. Bhaskar Prasad Banerjee, Advocate
for the appellant
Mr. Avra Majumder, Advocate
for the respondent
The Court: Mr. Ganguli, learned counsel for the appellant submits that the tax effect is below Rs. 1 crore.
By virtue of the notification of the Central Board of Indirect Taxes and Customs (Judicial Cell), Ministry of Finance dated 22nd August the appellant cannot proceed with the appeal.
Accordingly, this appeal (CEXA No. 68 of 2018) and the connected two applications (GA No. 1396 of 2018 and GA No. 1397 of 2018) are dismissed as not pressed.
Interim order, if any, is vacated.
(I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) R. Bose