Bombay HC dismisses appeal under Section 35G Central Excise Act based on Circular

The Bombay HC dismissed an appeal under Section 35G of the Central Excise Act, 1944, based on a Circular/Instructions directing withdrawal of appeals with tax effect less than Rs. 50 lakhs. The Revenue withdrew the appeal, and the Court ordered refund of court fees, if any, as per rules.

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The Bombay High Court dismissed an appeal under Section 35G of the Central Excise Act, 1944, as per the Circular/Instructions dated 11th July, 2018, directing withdrawal of appeals where the tax effect is less than Rs. 50 lakhs. The Revenue withdrew the appeal, and the Court ordered the refund of court fees, if any, as per rules.

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