Custom, Excise & Service Tax Tribunal
Nagpur( Appeal) vs Western Coalfields Ltd on 18 November, 2019
1
CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL, MUMBAI
REGIONAL BENCH - COURT NO. I
Excise Miscellaneous Application No. 86204 of 2019
(on behalf of Appellant)
In
Excise Appeal No. 86334 of 2018
(Arising out of Order-in-Appeal No. NGP-EXCUS-000-APPL-661-17-
18 dated 10.01.2018 passed by the Commissioner of CGST & CE
(Appeal), Nagpur)
Commissioner of CCE & ST. Nagpur ...Appellant
P.O. Box 81, Telangkhedi Road
Civil Lines, Nagpur-440001
Versus
M/s Western Coalfields Ltd. ...Respondent
Coal Estate Seminary Hills, Ramtek Road, Village Dahali Taluka Mouda Nagpur-440001.
Appearance:
Shri N.N. Prabhudesai, Supdt., Auth. Representative for the Appellant Ms. Lalita Phadke, Advocate for the Respondent CORAM:
HON'BLE DR. D.M. MISRA, MEMBER (JUDICIAL) HON'BLE MR. S. SRIVASTAVA, MEMBER (TECHNICAL) FINAL ORDER NO. A/87074 / 2019 Date of Hearing: 18.11.2019 Date of Decision: 18.11.2019 Per: Dr. D.M. Misra This miscellaneous application is filed by the Revenue for withdrawal of the appeal in the light of Litigation Policy Circular F.No.390/Misc./116/2017-JC dated 22/08/2019.2
2. The learned AR for the Revenue submits that the amount involved in the present appeal is less than Rs.50.00 lakhs which is covered by the Litigation Policy vide circular F.No.390/Misc./116/2017-JC dated 22/08/2019. Hence, the Revenue intends to withdraw the appeal.
3. Since the amount involved in the Revenue's appeal is less than the threshold limit of Rs.50.00 lakhs mentioned in the Litigation Policy Circular dated 22/08/2019, we allow the miscellaneous application for withdrawal of the appeal. Consequently the Revenue's appeal is dismissed being withdrawn.
(Dictated and pronounced in open court) (Dr. D.M. Misra) Member (Judicial) (S. Srivastava) Member (Technical) Sinha