Appeal Dismissed Following Withdrawal Directive Due to Low Value; No Costs Ordered, Miscellaneous Petitions Dismissed. The appeal was dismissed as withdrawn following a directive from the Central Board of Excise and Customs, as the appeal's value was below Rs.15,00,000. ...
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Appeal Dismissed Following Withdrawal Directive Due to Low Value; No Costs Ordered, Miscellaneous Petitions Dismissed.
The appeal was dismissed as withdrawn following a directive from the Central Board of Excise and Customs, as the appeal's value was below Rs.15,00,000. Permission for withdrawal was granted, leading to the dismissal of the appeal and any pending miscellaneous petitions. No order as to costs was issued.
Issues involved: The issue involved in this case is the withdrawal of an appeal by the appellant due to the direction from the Central Board of Excise and Customs based on the value of the appeal being less than Rs.15,00,000.
Withdrawal of Appeal: The learned Special Standing Counsel for Central Excise submitted that the Central Board of Excise and Customs directed the appellant to withdraw the appeal since its value was less than Rs.15,00,000. Consequently, permission was sought and accorded for the withdrawal of the appeal.
Dismissal of Appeal: In light of the direction from the Central Board of Excise and Customs and the permission granted for withdrawal, the appeal was dismissed as withdrawn. Any miscellaneous petitions that were pending were also deemed dismissed as a result.
Costs: The judgment specified that there shall be no order as to costs, indicating that no specific costs were awarded in this case.
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