Court No. - 35
Case :- CENTRAL EXCISE APPEAL No. - 127 of 2016 Appellant :- Principal Commissioner, Service Tax Commissionerate Respondent :- M/S Hcl Technologies Limited Counsel for Appellant :- Krishna Agarwal,Parv Agrawal,Ramesh Chandra Shukla Counsel for Respondent :- Nishant Mishra Hon'ble Bharati Sapru,J. Hon'ble Dinesh Kumar Singh,J.
Heard Shri Parv Agrawal, learned counsel for the appellant and Sri Nishant Mishra, learned counsel for the assessee.
Sri Parv Agrawal, learned counsel for the appellant states that the tax effect involved in this appeal is below the monetary limit of Rs.50,00,000/-, therefore, this appeal is dismissed as not maintainable in view of the Circular of Ministry of Finance dated 17th December, 2015 as modified by F.No. 390/Misc./116/2017-JC, Ministry of Finance, Department of Revenue, Central Board of Excise & Customs, New Delhi, dated 11th July, 2018.
Order Date :- 31.7.2018 NSC