The Commissioner Of Central ... vs The Customs
2021 Latest Caselaw 599 Mad

                                                                                      R.C.No.2 of 2008

                                          In the High Court of Judicature at Madras

                                                     Dated : 07.1.2021

                                                          Coram :

                                        The Honourable Mr.Justice T.S.SIVAGNANAM

                                                            and

                                          The Honourable Ms.Justice R.N.MANJULA

                                                 Referred Case No.2 of 2008


                     The Commissioner of Central Excise
                     Coimbatore                                                    ...Petitioner
                                                             Vs
                     1.The Customs, Excise & Gold
                       (Control) Appellate Tribunal,
                       South Zonal Bench, Chennai.

                     2.M/s.Sri Ganesa Steels                                       ...Respondents

REFERRED CASE under Section 35H(4) of the Central Excise Act, 1944

against Final Order No.81/1999 dated 09.9.1999 on the file of the Customs,

Excise and Gold (Control) Appellate Tribunal, South Zonal Bench, Chennai.

For Petitioner : Mr.A.P.Srinivas, SSC

Judgment was delivered by T.S.SIVAGNANAM,J

We have heard the learned Senior Standing Counsel for the petitioner.

2. This referred case by the Revenue challenges the order passed by

the Customs, Excise and Gold (Control) Appellate Tribunal, which decided the

https://www.mhc.tn.gov.in/judis/ R.C.No.2 of 2008

issue in favour of the assessee.

3. The referred case was filed by the Revenue by raising the following

substantial question of law :

“Whether the Tribunal is correct in extending the deemed credit benefit to an unit availing Notification No.1/93 even after crossing the value of clearances of their goods of Rs.75 lakhs as they and paying full rate of duty ?”

4. The Revenue seeks to withdraw the case on account of low tax

effect in terms of the circular dated 22.8.2019 issued by the Central Board of

Indirect Taxes and Customs. By the said Circular, the monetary limit for filing

or pursuing any matter before the High Court has been increased to Rs.1

Crore. It is further submitted that the tax effect in this case is less than the

threshold limit.

5. In the light of the above, the referred case is dismissed on the

ground of low tax effect and the substantial question of law raised is left

open. In the event the tax effect is above the threshold limit fixed in the said

circular, liberty is granted to the Revenue to file a petition before this Court

to restore the matter to be heard and decided on merits.

07.1.2021 RS

https://www.mhc.tn.gov.in/judis/ R.C.No.2 of 2008

T.S.SIVAGNANAM,J AND R.N.MANJULA,J

RS

To The Customs, Excise and Gold (Control) Appellate Tribunal, South Zonal Bench, Chennai.

R.C.No.2 of 2008

07.1.2021

https://www.mhc.tn.gov.in/judis/