The Commissioner, CGST And Central Excise vs. Associated Machinery Corp. LTD.
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Court No. - 35 Case :- CENTRAL EXCISE APPEAL DEFECTIVE No. - 75 of 2018 Appellant :- The Commissioner, Cgst And Central Excise Respondent :- Associated Machinery Corp. Ltd.
Counsel for Appellant :- Gaurav Mahajan Hon'ble Bharati Sapru,J.
Hon'ble Surya Prakash Kesarwani,J.
Delay condoned.
Shri Gaurav Mahajan, learned counsel for the department 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 :- 12.9.2018 pks
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