Principal Commissioner Central Goods And Services Tax Commissionerate vs. M/S Dsm Sugar
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Court No. - 35 Case :- CENTRAL EXCISE APPEAL DEFECTIVE No. - 19 of 2019 Appellant :- Principal Commissioner Central Goods And Services Tax Commissionerate Respondent :- M/S Dsm Sugar Counsel for Appellant :- Anjana Singh Counsel for Respondent :- Diptiman Singh Hon'ble Bharati Sapru,J.
Hon'ble Rohit Ranjan Agarwal,J.
Heard Ms. Anjana Singh, learned counsel for the appellant and Shri Diptiman Singh, learned counsel for the respondents.
Ms. Anjana 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 :- 31.10.2019 pks
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