Custom, Excise & Service Tax Tribunal
Cce, Meerut-Ii vs M/S Century Pulp & Paper on 16 September, 2016
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL West Block No.2, R. K. Puram, New Delhi, Court No. 1 Date of hearing/decision: 16.09.2016 Excise Appeal No. 892 of 2010 (Arising out of order in appeal No. 427 -428-CE/MRT-II/2009 dated 24.12.2009 passed by the Commissioner (Appeals), Customs and Central Excise, Meerut-II). CCE, Meerut-II Appellant Vs. M/s Century Pulp & Paper Respondent
Appearance:
Sh. G. R. Singh, DR for the appellant Revenue None for the Respondent -assessee Coram:
Honble Mr. Justice (Dr.) Satish Chandra, President Honble Mr. B. Ravichandran, Member (Technical) F. O. No. 53755/ 2016 Per: Justice (Dr.) Satish Chandra:
Shri G. R. Singh, ld. DR for the Revenue submits that in the instant appeal, the tax effect is less than the prescribed limit as per CBECs Circular F. No. 390/Misc./163/2010-JC, dated 17.12.2015. Hence, he prays for withdrawal of the appeal.
2. When the appeal is having the tax effect less than the prescribed limit, the appeal is not maintainable. Hence, the appeal is dismissed in liminie.
(Dictated and pronounced in the open Court).
(Justice (Dr.) Satish Chandra) President (B. Ravichandran) Member (Technical) Pant