TMI Blog2019 (11) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ₹ 86, 63, 000/- is below prescribed threshold limit and as such prayer for withdrawal of the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... instant appeal, following substantial questions of law have been raised:- i) Whether the impugned order passed by the Ld. CESTAT is sustainable after the Judgment/Order dated 17.6.2016 passed by this Hon'ble High Court in C.W.P.No.12615 of 2016, relied upon by the Tribunal has been recalled by this Hon'ble Court vide order dated 17.6.2016? ii) Whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ments made in the appeal are that respondent Company allegedly indulged in evasion of Central Excise Duty by way of clandestine manufacturing and clearance of their finished goods i.e. M.S.Ingots. Accordingly show cause notice was issued. The Adjudicating Authority vide order dated 19.1.2012 decided the case and confirmed the demand of ₹ 86, 63, 220/- under Section 11A alongwith interest and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 ₹ 86, 63, 000/- is below prescribed threshold limit and as such prayer for withdrawal of the appeal. The application is supported by an affidavit of counsel for the appellant-Revenue. In view of the av ..... X X X X Extracts X X X X X X X X Extracts X X X X
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