Commissioner Of CGST And Central Excise vs. M/S Amrit Bottlers PVT. LTD.

CEXA/176/2018HC AllahabadGSTCNR UPHC01095124201812 November 20191 pages

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Court No. - 35 Case :- CENTRAL EXCISE APPEAL No. - 176 of 2018 Appellant :- Commissioner Of Cgst And Central Excise Respondent :- M/S Amrit Bottlers Pvt. Ltd.

Counsel for Appellant :- Ashok Singh Counsel for Respondent :- A P Mathur Hon'ble Bharati Sapru,J.

Hon'ble Rohit Ranjan Agarwal,J.

Shri Ashok Singh, learned counsel for the department states that the tax effect involved in this appeal is below the monetary limit of Rs.1,00,00,000/-.

This appeal is, therefore, dismissed as not maintainable in view of the Circular of Ministry of Finance dated 22.08.2019 as modified by F.N.390 /Misc. /116 /2017 -JC/, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs (Judicial Cell).

Order Date :- 13.11.2019 pks

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