2017 (3) TMI 1954 - HC - Central Excise

Dismissal of tax appeal by the Revenue due to the tax effect being less than Rs. 20 lakhs - monetary limit prescribed by the Central Board of Excise Customs (C.B.E. C.) to prefer an appeal before the High Court - HELD THAT - The appellant seeks permission to withdraw the present appeal on the aforesaid ground alone. Accordingly present tax appeal stands dismissed as not maintainable. However the question of law if any is kept open.

Summary

The Gujarat High Court dismissed a tax appeal by the Revenue due to the tax effect being less than Rs. 20 lakhs, below the prescribed limit. The appellant's advocate conceded to the dismissal and sought permission to withdraw the appeal, which was granted. The question of law remains open.