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2022 (4) TMI 829 - SC - Central ExciseMaintainability of revenue appeal - Inappropriateness of the direction given in the circular issued by the Department to follow regime of call-book - threshold monetary limit - Circular No. 17/2019 (F. No. 279/Misc.142/2007-ITJ(Pt.), dated 8th August, 2019 - HELD THAT:- The assessee can raise grounds independent of that contention. But if the assessee chooses to raise ground regarding call-book regime, that contention must await the outcome of the proceedings pending before this Court in the connected cases listed today. Accordingly, the Appellate Authority ought to proceed with the appeal keeping in mind the aforementioned observation and on its own merits in accordance with law. Further, the Appellate Authority shall decide the appeal uninfluenced by the finding or observation made by the High Court in the impugned judgment and order, including on the merits of the contention. Application disposed off.
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