Gujarat High Court
Commissioner Of Central Excise And ... vs Shree Ganesh Khand Udyog Sahakari ... on 26 September, 2019
Author: Harsha Devani
Bench: Harsha Devani, Sangeeta K. Vishen
C/TAXAP/886/2013 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/TAX APPEAL NO. 886 of 2013
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COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS, SURAT II
Versus
SHREE GANESH KHAND UDYOG SAHAKARI MANDLI LTD
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Appearance:
MR DHAVAL D VYAS(3225) for the Appellant(s) No. 1
MR DHAVAL SHAH(2354) for the Opponent(s) No. 1
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CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI
and
HONOURABLE MS. JUSTICE SANGEETA K. VISHEN
Date : 26/09/2019
ORAL ORDER
(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
1. Heard, Mr. Dhaval D. Vyas, learned Senior Standing Counsel for the appellant and Mr.Dhaval Shah, learned advocate for the respondent.
2. It is an admitted position between the parties that the tax effect involved in this appeal is less than Rs.1,00,00,000/-. Under the circumstances, in the light of Instruction nd F.No.390/Misc./116/2017/JC dated 22 August 2019 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs which provides that no appeal wherein the tax effect does not exceed the monetary limit of Rs.1,00,00,000/- shall be filed before the High Court and has also been made retrospectively applicable to pending appeals, Page 1 of 2 Downloaded on : Sat Sep 28 22:59:42 IST 2019 C/TAXAP/886/2013 ORDER the learned senior standing counsel for the appellant does not press the present appeal.
3. The appeal is accordingly disposed of as not pressed in the light of the instruction dated 22nd August 2019. However, in case there is any error in the computation of the tax effect involved or if for any reason, the instruction is not applicable, it would be open for the appellant to seek revival of the appeal.
(HARSHA DEVANI, J) (SANGEETA K. VISHEN,J) RAVI P. PATEL Page 2 of 2 Downloaded on : Sat Sep 28 22:59:42 IST 2019