2022 (9) TMI 1472

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....Shri Atish Dipankar Ray, Advocate, for the Respondent ORDER The Court : This appeal filed by the Revenue under Section 35G of the Central Excise Act, 1944 (the 'Act' for brevity) is directed against the order-in-original dated 20th February, 2019 passed by the Customs, Excise and Service Tax Appellate Tribunal, East Regional Branch, Kolkata (the Tribunal) in Excise Appeal No. 75405/2017. 2. The....

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.... (Guj.) = [2015] 53 taxmann.com 131 (Guj.) = [2015] 49 GST 445 (Guj.). Identical matters came up before this Court on earlier occasion and the Court upon perusal of the material papers found the tax effect in these cases were less than the threshold limit fixed in the Circular issued by the Central Board for pursuing appeals before the High Court. Therefore, the appeals filed by the Revenue were d....