The Delhi High Court has dismissed the department’s appeal demanding Rs.1.42 Crores Excise Duty from a Zarda Factory named Prabhat Zarda Factory citing low tax effect.

The bench of Justice Prathiba M. Singh and Justice Rajneesh Kumar Gupta has observed that the duty demanded is about Rs.1.42 Crores which is less than the prescribed monetary limit of two crores for filing an appeal before the High Court in terms of Instruction F.No.390/Misc./163/2010-JC dated 17th August, 2011 issued by the Central Board of Indirect Taxes and Customs.

The department filed the appeal under Section 35G of the Central Excise Act, 1944 challenging the Final passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi (CESTAT).

The court held that the appeal would not be liable to be entertained.

Case Details

Case Title: Principal Commissioner Central Goods And Service Tax, Delhi North Versus Prabhat Zarda Factory (Co.)

Case No.: CEAC 27/2019&CM APPL. 47936/2019

Date: 27.02.2025

Counsel For Appellant: Harpreet Singh – Senior Standing Counsel

Counsel For Respondent: Avinash Trivedi

Read More: INCOME TAX APPEALS | CIT(A) Corrects Action Of CPC By Allowing S. 87A Rebate On Special Rate Incomes