Court No. - 35
Case :- CENTRAL EXCISE APPEAL No. - 23 of 2018 Appellant :- The Commissioner , Central Exice And Central Gst, Respondent :- M/S Latex Chemicals Pvt.Ltd.
Counsel for Appellant :- Gaurav Mahajan Counsel for Respondent :- Prateek Dawar,Prateek Dawar
Hon'ble Bharati Sapru,J.
Hon'ble Surya Prakash Kesarwani,J.
Heard Shri Gaurav Mahajan, learned counsel for the petitioner and Shri Prateek Dawar, learned counsel for the respondent.
Shri Gaurav Mahajan, 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 :- 14.9.2018 pks