Court No. - 35
Case :- CENTRAL EXCISE APPEAL No. - 141 of 2018 Appellant :- Principal Commissioner,Central Goods And Service Tax Respondent :- M/S Upper Doab Sugar Mills Counsel for Appellant :- Krishna Agarawal Counsel for Respondent :- Shambhu Chopra,Diptiman Singh Hon'ble Bharati Sapru,J. Hon'ble Rohit Ranjan Agarwal,J.
Sri Krishna Agarwal, 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 11.7.2018 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 AKJ