Delhi High Court - Orders
The Commissioner Central Excise And ... vs M/S Elegant Developers on 11 November, 2022
Author: Rajiv Shakdher
Bench: Rajiv Shakdher
$~15
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ SERTA 10/2022 & CM APPL. 39219/2022
THE COMMISSIONER CENTRAL EXCISE
AND CGST SOUTH DELHI ......Appellant
Through: Mr R. Ramachandran, Sr. Standing
Counsel.
versus
M/S ELEGANT DEVELOPERS ......Respondent
Through: None.
CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MS. JUSTICE TARA VITASTA GANJU
ORDER
% 11.11.2022 [Physical Hearing/Hybrid Hearing (as per request)]
1. It is not disputed before us by the learned counsel for the appellant, that the tax impact is below the monetary limit, fixed by circular dated 22.08.2019.
2. We may note, that in a matter involving somewhat similar issue(s) where the appeal [i.e., CEAC 5/2022] has been closed, a proposal was made to the Central Board of Indirect Taxes and Customs [in short "Board"] to file a special leave petition (SLP).
3. The Board, in its communication dated 19.10.2022, has indicated that an SLP should not be filed, keeping in view, the monetary limit. However, the question of law could be kept open in terms of Section 35R of the Central Excise Act, 1944.
CEAC 10/2022 page 1 of 2 Signature Not Verified Digitally Signed By:TARUN RANA Signing Date:17.11.2022 14:49:24
4. Accordingly, this appeal is also closed, keeping the question of law open.
RAJIV SHAKDHER, J TARA VITASTA GANJU, J NOVEMBER 11, 2022 aj Click here to check corrigendum, if any CEAC 10/2022 page 2 of 2 Signature Not Verified Digitally Signed By:TARUN RANA Signing Date:17.11.2022 14:49:24