(Delivered by Dr.ANITA SUMANTH,J.) This Civil Miscellaneous Appeal is filed against the order of the Customs, Excise and Service Tax Appellate Tribunal, Chennai, dated 22.11.2004 made in Final Order No.1044/2004. 2. The following substantial question of law is raised by the Revenue:-
1. Whether the Commissioner of Appeals and the Appellate Tribunal are correct in holding that the charging to interest under Section 75 of Finance Act, 1994, is not applicable for payment of Service Tax which was paid on 30.07.2002, when the tax liability itself was created on 13.05.2000 by retrospective amendment to Finance Act, 1994 by Sections 116 and 117 of Finance Act, 2000?”
3. The learned counsel bring to our notice, Circular in C.No.I/10/10/2016 Legal dated 21.03.2016, wherein, it is stated that the Central Board of Excise and Customs, New Delhi, vide Letter F.No.390/Misc./163/2010 J.C. dated 17.12.2015 has fixed the monetary ceiling for filing appeals before the High Court at Rs.15,00,000/-. Learned counsel for the Department, thus seeks to withdraw the appeal.
4. In view of the above, without going into the merits and preserving the questions of law for adjudication in an appropriate case, this Civil Miscellaneous Appeal is dismissed as withdrawn. No costs.
Index : Yes/No (H.G.R.J.) (A.S.M.J.) nvsri 02.02.2017 To
1. The Commissioner of Central Excise, Coimbatore
2. The Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Shastri Bhawan, Annexe, 1st floor, 26, Haddows Road, Chennai-600 006
HULUVADI G.RAMESH,J,
and Dr.ANITA SUMANTH,J.
nvsri C.M.A.No.3911 of 2005.
02.02.2017 http://www.judis.nic.in