Court No. - 35
Case :- CENTRAL EXCISE APPEAL No. - 118 of 2018 Appellant :- Commissioner, Cgst And Central Excise, Agra Respondent :- M/S Ssgt Company Counsel for Appellant :- Krishna Agarawal Counsel for Respondent :- Shambhu Chopra,Shambhu Chopra Hon'ble Bharati Sapru,J. Hon'ble Piyush Agrawal,J.
Heard Shri Krishna Agarwal, learned counsel for the appellant and Shri Shambhu Chopra, learned counsel for the respondent - assessee.
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 :- 29.1.2019 Amit Mishra