Commissioner Of Central Excise, Customs And Service Tax Belgaum v. M/s Jsw Steels Ltd

Commissioner Of Central Excise, Customs And Service Tax Belgaum v. M/s Jsw Steels Ltd

(Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench At Bangalore)

Service Tax WITHDRAWAL Application No. 20574 of 2021 in Service Tax Appeal No. 20959 of 2015 | 29-12-2021

Per : P. ANJANI KUMAR

1. Revenue has filed this appeal against the impugned order dated 21/01/2015 passed by the Commissioner of Central Excise, Mysore.

2. None appeared for the respondent.

3. On perusal of the records, we find that the amount involved in the present appeal is below the monetary limit. Further, we find that recently, the Central Board of Indirect Taxes & Customs has issued Instruction F.No.390/Misc./116/2017-JC dt.22/08/2019 fixing the monetary limit of Rs.50 lakhs for filing appeal by Department before CESTAT and instructed the field formations to withdraw the appeals which fall within the above monetary limit of Rs.50 lakhs. In view of the Board’s instruction cited supra, the appeal is dismissed as withdrawn without going into the merits of the case.

Advocate List
Bench
  • P. ANJANI KUMAR, TECHNICAL MEMBE
  • P DINESHA, JUDICIAL MEMBER
Eq Citations
  • LQ/CESTAT/2021/1367
Head Note

Excise — Appeal — Appeal by Revenue — Appeal below monetary limit — Appeal dismissed as withdrawn