IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL NO. 156 of 2009 ================================================================ COMMISSIONER OF CENTRAL EXCISE....Appellant(s) Versus KUMAR COTTON MILLS PVT LTD....Opponent(s) ================================================================ Appearance: MS AVANI S MEHTA, ADVOCATE for the Appellant(s) No. 1 MR PARESH M DAVE, ADVOCATE for the Opponent(s) No. 1 ================================================================ CORAM: HONOURABLE MR.JUSTICE S.R.BRAHMBHATT HONOURABLE MR.JUSTICE A.Y. KOGJE Date : 04/10/2016 (PER : HONOURABLE MR.JUSTICE A.Y. KOGJE) Learned counsel for the Revenue brings to the notice of the Court that tax effect involved in this appeal is below the minimum threshold limit provided under CBEC in Circular dated 17th December, 2015, which is also made applicable to pending appeals. He also draws attention of the Court to subsequent instruction dated 1st January, 2016 issued by the Central Board of Excise and Customs to the effect that the instructions mentioned in earlier circular i.e. 17th December, 2015 is also applicable to pending appeals. He therefore seeks permission to withdraw this appeal. Permission as sought O/TAXAP/156/2009 for is granted. The Liberty is to revive the appeal SHITOLE Appeal is disposed of as withdrawn.
reserved in favour of the Department in case of difficulty.
(S.R.BRAHMBHATT, J.) (A.Y. KOGJE, J.)