Court No. - 35
Case :- CENTRAL EXCISE APPEAL No. - 317 of 2016 Appellant :- Commissioner Customs Central Excise And Service Tax Respondent :- M/S Bihar Tubes Ltd.
Counsel for Appellant :- Praveen Kumar,C.S.C.
Counsel for Respondent :- A.P. Mathur
Hon'ble Bharati Sapru,J.
Hon'ble Surya Prakash Kesarwani,J.
Heard Shri Ashok Singh, learned counsel for the appellant and Shri A.P. Mathur, learned counsel for the respondent.
Learned counsel for the department states that the tax effect involved in this appeal is below the monetary limit of Rs.50,00,000/-.
This appeal is, therefore, dismissed as not maintainable in view of the Circular of Ministry of Finance dated 11.07.2018 as modified by F.N.390 /Misc. /116 /2017 -JC/, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs (Judicial Cell).
Order Date :- 5.9.2018 pks