Revenue appeal under Section 35G dismissed by Punjab and Haryana High Court for small amount

The High Court of Punjab and Haryana dismissed the revenue's appeal under Section 35G of the Central Excise Act, 1944 against the order of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi. The appeal was dismissed due to the small amount involved (about Rs.40,000/-).

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The High Court of Punjab and Haryana dismissed the revenue's appeal under Section 35G of the Central Excise Act, 1944 against the order of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi. The appeal involved a question regarding the reversal of credit of input service availed at the time of receipt of inputs. The appeal was dismissed due to the small amount involved (about Rs.40,000/-).

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