Court No. - 3
Case :- CENTRAL EXCISE APPEAL No. - 94 of 2018 Appellant :- Principal Commissioner,Central Goods And Service Tax Commissioner,Meerut Respondent :- M/S P V S Multiplex India Pvt. Ltd.
Counsel for Appellant :- B.K.Singh Raghuvanshi,Parv Agarwal Counsel for Respondent :- Ankur Agrawal Hon'ble Naheed Ara Moonis,J. Hon'ble Saumitra Dayal Singh,J.
1. Heard Shri Parv Agarwal, learned counsel for the Revenue and Shri Ankur Agrawal, learned counsel for the assessee.
2. Present appeal has been filed under Section 35-G of the Central Excise Act, 1944 (hereinafter referred to as the 'Act') read with Section 83 of Chapter V of the Finance Act, 1994 against the CESTAT Final Order No. A/72625/2018-EX(DB) dated 19.11.2018, passed by the Customs, Excise and Service Tax Appellate Tribunal, Allahabad, Whereby, the Appellate Authority has allowed the appeal of the respondent.
At the outset, it has been stated at the Bar that the revenue involved in the present appeal is below the monetary limit of Rs.1 crore set by the CBEC vide its Circular No.390/Misc./116/2017-JC dated 22-Aug-2019.
4. In view of the above, it is stated that the present appeal is not maintainable as the appeal is below monetary limit.
5. The above position being admitted to the parties, the present appeal is dismissed for reason of the disputed tax being below threshold limit.
Order Date :- 28.10.2021 Saurabh