Commissioner Of CGST And Central Excise vs. M/S Agra Club LTD.
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Court No. - 35 Case :- CENTRAL EXCISE APPEAL No. - 132 of 2019 Appellant :- Commissioner Of Cgst And Central Excise Respondent :- M/S Agra Club Ltd. Counsel for Appellant :- Ashok Singh Counsel for Respondent :- Nishant Mishra Hon'ble Bharati Sapru,J. Hon'ble Rohit Ranjan Agarwal,J. Heard Sri Ashok Singh, learned Counsel for the appellant and Sri Nishant Mishra, learned Counsel for the respondent. Sri Nishant Mishra, learned Counsel for the respondent 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 11.7.2018 as modified by Circular F.No.390/Misc/ 116/2017-JC,
Ministry
of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs (Judicial Cell) dated 22.8.2019. Order Date :- 12.9.2019 S. Singh
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