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2019 (11) TMI 414 - HC - Central ExcisePermission for withdrawal of appeal - monetary limits - SSI exemption - dummy firm - cross-examination of persons - no documentary evidence of purchase from a legitimate source - non-examination of statement of a person, Late Sh.Ashok Kumar, Assistant Manager of Truck Union of Samana, who is dead - seizure of excess stock - HELD THAT:- It is averred in the application that Central Board of Indirect Taxes and Customs has issued instruction dated 22.8.2019 and revised the monetary limits for filing appeal before this Court to ₹ 1.00 Crore and the said instructions are applicable to pending appeal. It is further averred that office of Commissioner of Central Goods and Service Tax, Mohali has sent instruction to the effect that personal penalty involved in the appeal being ₹ 80, 23, 000/- is below prescribed threshold limit and as such prayer for withdrawal of the appeal. Appeal dismissed as withdrawn.
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