Court No. - 35
Case :- CENTRAL EXCISE APPEAL DEFECTIVE No. - 13 of 2018 Appellant :- Commissioner Of Gst And Central Excise Respondent :- M/S Grasim Industries Ltd.
Counsel for Appellant :- B.K.Singh Raghuvanshi Hon'ble Bharati Sapru,J.
Hon'ble Surya Prakash Kesarwani,J.
Heard Sri B.K. S. Raghuvanshi, learned Counsel for the appellant and Sri Atul Gupta, learned Counsel for the respondent.
Learned counsel for the respondent 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 :- 12.9.2018 S.P.