Commissioner Of CGST And Central Excise vs. M/S Dwivedi Enterprises
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Court No. - 35 Case :- CENTRAL EXCISE APPEAL No. - 121 of 2018 Appellant :- Commissioner Of Cgst And Central Excise Respondent :- M/S Dwivedi Enterprises Counsel for Appellant :- Dhananjay Awasthi Hon'ble Bharati Sapru,J.
Hon'ble Piyush Agrawal,J.
Heard Shri R.C. Shukla, learned counsel for the appellant and Sri M.B. Mathur, learned Counsel for the respondent.
Learned counsel for the respondent states that the tax effect involved in this appeal is below the monetary limit of Rs.50,00,000/-.
This appeal is, therefore, dismissed as not maintainable in view of the Circular of Ministry of Finance dated 11.07.2018 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 :- 22.2.2019 S.P.
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