https://www.taxtmi.com/caselaws?id=383468 The appeal against the Customs, Excise & Service Tax Appellate Tribunal's order under Section 35G of the Central Excise Act, 1944, was adjourned. Despite the Larger Bench's decision favoring the Revenue, the appeal's tax effect was below the Rs. 50 lakh threshold set by CBIC Instruction No. 390. Consequently, the Court directed the Commissioner of Central Excise to decide on proceeding with the appeal, considering the binding nature of the CBIC instruction. The Commissioner was required to file an affidavit if the instruction was deemed inapplicable, with further proceedings scheduled for 30 July 2019. en-us Tue, 16 Jul 2019 00:00:00 +0530 Mon, 11 Nov 2024 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383468 The appeal against the Customs, Excise & Service Tax Appellate Tribunal's order under Section 35G of the Central Excise Act, 1944, was adjourned. Despite the Larger Bench's decision favoring the Revenue, the appeal's tax effect was below the Rs. 50 lakh threshold set by CBIC Instruction No. 390. Consequently, the Court directed the Commissioner of Central Excise to decide on proceeding with the appeal, considering the binding nature of the CBIC instruction. The Commissioner was required to file an affidavit if the instruction was deemed inapplicable, with further proceedings scheduled for 30 July 2019. Case-Laws Central Excise Tue, 16 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383468