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2019 (9) TMI 477 - HC - Central ExcisePermission for withdrawal of appeal - monetary amount involved in the appeal - Condonation of delay of 1475 days in filing appeal - Section 5 of the Limitation Act - HELD THAT:- 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. ₹ 62, 30, 807/- is to be recovered, which is below the monetary limit of ₹ 1 Crore. In view of the said instructions dated 22.8.2019 learned counsel for the appellant prays for withdrawal of the instant appeal, however the question of law raised would remain open.
Appeal dismissed as withdrawn.
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