Commissioner Of CGST And Central Excise Allahabad vs. S.K. Vishwakarma Inspector Retired
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Court No. - 35 Case :- CUSTOM APPEAL DEFECTIVE No. - 58 of 2017 Appellant :- Commissioner Of Cgst & Central Excise Allahabad Respondent :- S.K. Vishwakarma Inspector (Retired)
Counsel for Appellant :- Praveen Kumar,R.C. Shukla Counsel for Respondent :- A.P.Mathur Hon'ble Bharati Sapru,J.
Hon'ble Neeraj Tiwari,J.
Heard Shri Ramesh Chandra Shukla, learned counsel for the appellant and Shri A.P. Mathur, learned counsel for the assessee.
Shri R.C.Shukla, learned counsel for the department states that the tax effect involved in this appeal is below the monetary limit of Rs.20,00,000/-, therefore, this appeal is dismissed as not maintainable in view of the Circular of Ministry of Finance dated 17th December, 2015 as modified by F.N.390 /Misc. /163 /2010 -JC/Pt, Government of India, Ministry of Finance, Department of Revenue, Central Board of Excise & Customs, New Delhi, dated 30th December, 2016. Order Date :- 19.1.2018 pks
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