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Principal Commissioner Central Goods And Service Tax vs M/S Modi Rubber Ltd

High Court Of Judicature at Allahabad|30 September, 2019
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JUDGMENT / ORDER

Court No. - 35
Case :- CENTRAL EXCISE APPEAL No. - 9 of 2019 Appellant :- Principal Commissioner Central Goods And Service Tax Respondent :- M/S Modi Rubber Ltd.
Counsel for Appellant :- Anjana Singh Counsel for Respondent :- Mohit Behari Mathur Hon'ble Bharati Sapru,J. Hon'ble Rohit Ranjan Agarwal,J.
The name of Sri Mohit Behari Mathur, learned Counsel for the respondent has been wrongly shown in this case.
Ms. Anjana Singh, learned Counsel for the department states that the tax effect involved in this appeal is below the monetary limit of Rs.1,00,00,000/-.
This appeal is, therefore, dismissed as not maintainable in view of the Circular of Ministry of Finance dated 1.7.2018 as modified by Circular F.No.390/Misc/ 116/2017-JC, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs (Judicial Cell) dated 22.8.2019.
Order Date :- 30.9.2019 S. Singh
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Title

Principal Commissioner Central Goods And Service Tax vs M/S Modi Rubber Ltd

Court

High Court Of Judicature at Allahabad

JudgmentDate
30 September, 2019
Judges
  • Bharati Sapru
Advocates
  • Anjana Singh