Commmissioner Of Central Tax, GST And Central Excise vs. Pankaj Munjal
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Court No. - 35 Case :- CENTRAL EXCISE APPEAL No. - 147 of 2018 Appellant :- Commmissioner Of Central Tax, Gst And Central Excise Respondent :- Pankaj Munjal Counsel for Appellant :- B.K.Singh Raghuvanshi Counsel for Respondent :- Atul Gupta,Atul Gupta Hon'ble Bharati Sapru,J.
Hon'ble Piyush Agrawal,J.
Heard Shri B.K.S. Raghuvanshi, learned counsel for the appellant and Shri Atul Gupta, learned counsel for the respondent.
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 :- 13.2.2019 S.P.
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