CEXA/2/2017
2024 Latest Caselaw 100 UK

Uttarakhand High Court

CEXA/2/2017 on 19 February, 2024

        IN THE HIGH COURT OF UTTARAKHAND
                   AT NAINITAL
               HON'BLE THE CHIEF JUSTICE MS. RITU BAHRI
                                 AND
                 HON'BLE SRI JUSTICE RAKESH THAPLIYAL

                            19TH FEBRUARY, 2024

              Central Excise Appeal No. 02 OF 2017

Commissioner of Central Excise, Hapur
                                                                    ...Appellant
                                     Versus

M/s Aparajita Enterprises
                                                                 ...Respondent
Counsel for the Appellant        :    Mr. Shobhit Saharia, learned counsel.

JUDGMENT :

(per Ms. Ritu Bahri, C.J.)

The amount involved in this appeal filed by the

Excise Department, is around Rupees Two Lakh. As per

Circular No.17/2019, dated 08.08.2019, issued by

Government of India, Ministry of Finance, Department of

Revenue, this appeal is not maintainable.

2. This appeal is being disposed of keeping in view the

Circular No.17/2019, dated 08.08.2019. However, other

question taken in the appeal is kept open.

3. Pending application(s), if any, also stand disposed

of accordingly.

______________ RITU BAHRI, C.J.

___________________ RAKESH THAPLIYAL, J.

Dt: 19th February, 2024 NR/