Commissioner Central Goods And Services Tax vs. Shivani Aswal C/O M/S Metlowood Creations
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Court No. - 35 Case :- CENTRAL EXCISE APPEAL No. - 64 of 2019 Appellant :- Commissioner Central Goods And Services Tax Respondent :- Shivani Aswal C/O M/S Metlowood Creations Counsel for Appellant :- Dhananjay Awasthi Hon'ble Bharati Sapru,J.
Hon'ble Rohit Ranjan Agarwal,J.
Heard Sri Dhananjay Awasthi, learned Counsel for the appellant.
Learned Counsel for the appellant 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 :- 24.9.2019 S.P.
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