Commissioner, Central GST And Central Excise vs. M/S Terex Equipment PVT. LTD.
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Court No. - 35 Case :- CENTRAL EXCISE APPEAL No. - 155 of 2018 Appellant :- Commissioner, Central Gst And Central Excise Respondent :- M/S Terex Equipment Pvt. Ltd.
Counsel for Appellant :- Ramesh Chandra Shukla,Nishant Mishra Hon'ble Bharati Sapru,J.
Hon'ble Rohit Ranjan Agarwal,J.
Heard Shri R.C. Shukla, learned counsel for the appellant and Shri Nishant Mishra, learned counsel for the respondent.
Shri Nishant Mishra, 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 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 :- 23.9.2019 pks
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