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Principal Commissioner Of CGST And Central Excise vs. M/S Manglam Cement Limited

EXCIA/14/2023HC RajasthanGSTCNR RJHC02085880202307 November 2024Bench: AVNEESH JHINGAN,UMA SHANKER VYAS1 pages

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Cause title — parties, addresses and appearances
[2024:RJ-JP:46006-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Central/excise Appeal No. 14/2023 Principal Commissioner Of Cgst And Central Excise, 142-B, Hiran Magri, Sector 11, Udaipur. ----Appellant Versus M/s Manglam Cement Limited, Po Aditya Nagar , Mork, Distt. Kota Rajasthan ----Respondent For Appellant(s) : Mr. Ajay Shukla For Respondent(s) : Mr. P.K. Kasliwal with Mr. Priyesh Kasliwal HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE UMA SHANKER VYAS

Order 07/11/2024 Learned counsel for the appellant submits that the tax effect is less than two crores. In view of the Circular dated 06.08.2024 issued by the Central Board of Excise & Customs, monetary limit for filing appeal before the High Court is Rupees two crores.

In view of the circular, the appeal is disposed of as not maintainable. The substantial questions of law are kept open. (UMA SHANKER VYAS),J (AVNEESH JHINGAN),J Simple Kumawat /20

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