2019 (9) TMI 326 - PUNJAB AND HARYANA HIGH COURT - Central Excise

Head Note / Extract:
Permission for withdrawal of appeal - monetary amount involved in the appeal - SSI Exemption - use of brand name of others - extended period of limitation - HELD THAT:- The learned counsel for the appellant admits that in view of instructions dated 22. 8. 2019 issued by Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (Judicial Cell) the instant appeal would not be maintainable before this Court, as demand amount i. e. ₹ 55, 91, 573/- is to be recovered, which is below the monetary limit of ₹ 1 Crore. Appeal dismissed as withdrawn.