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2021 (5) TMI 558 - KARNATAKA HIGH COURTMaintainability of appeal - monetary amount involved in the appeal - validity of circular dated 22.08.2019 and earlier circular dated 17.08.2011 - HELD THAT:- The petition preferred by the Department was dismissed in the light of the monetary limit fixed by the circular under reference in the aforesaid case. Against the judgment of the Division Bench, a special leave to appeal was preferred before the Hon’ble Supreme Court in COMMISSIONER VERSUS PARTH PHARMACHEM INDUSTRIES [2017 (4) TMI 84 - SC ORDER] and the Hon’ble Supreme Court has dismissed the special leave to appeal by an order dated 17.10.2016. Therefore, taking into account the aforesaid judgment, the circular dated 22.08.2019, read with circular dated 17.08.2011, as the case does not fall under the exceptional case i.e., Rule 8(3A) of the Central Excise Rules, 2002. Appeal dismissed.
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