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TMI Blog2019 (4) TMI 895X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant Shri Chintamani P. Kurlekar, Assistant Manager of M/s Visaka Industries Ltd for the Respondent ORDER PER: D.M. MISRA Heard both sides. This miscellaneous application has been filed on 04.12.2018 by the Revenue seeking rectification of mistake in the Order of this Tribunal dt.28.9.2018 and restoration of their Appeal No. E/86987/2016 dismissed being withdrawn. Since the circumstan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said appeals including the Appeal No.E/86987/2016 being withdrawn by the Revenue vide Order dt.28.9.2018. 4. In the present Miscellaneous application, the Revenue has made an attempt to restore the Appeal No.E/86987/2016 on the ground that their Miscellaneous application for withdrawal of the appeal No.E/86987/2016 was confined to an amount of Rs. 14,28,748/- and not the amount of Rs. 50,49,5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e OIA by the Revenue and the amount challenged in the said appeal is Rs. 50,49,547/- and it is pending as on date. Thus the averment in the Misc. Application found to be mis-leading and incorrect inasmuch as the Revenue has filed two appeals as required under Rule 6A of CESTAT (Procedure) Rules, 1982 on the same day i.e. 01.08.2016 for the amounts Rs. 14,28,748/- and Rs. 50,49,547/- as the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he avowed objective of the Litigation Policy Circulars issued by the Board from time to time, to reduce the pendency of the litigation before various fora sacrificing the public revenue to a certain limit involved in the Appeals. In these circumstances, it is necessary to impose cost on the erring officer so as to discourage in filing such frivolous applications. Thus, the Commissioner Central GST ..... X X X X Extracts X X X X X X X X Extracts X X X X
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