Principal Commissioner, Central GST vs. M/S Unitech Machines LTD
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Court No. - 35 Case :- CENTRAL EXCISE APPEAL No. - 55 of 2018 Appellant :- Principal Commissioner, Central Gst Respondent :- M/S Unitech Machines Ltd Counsel for Appellant :- Pratik Chandra Hon'ble Bharati Sapru,J.
Hon'ble Surya Prakash Kesarwani,J.
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 :- 27.8.2018 pks
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