C/85433/2015 — CCE NAGPUR vs IRSHAD AHMED IBRAHIM GANGWALI

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL MUMBAI

WEST ZONAL BENCH

CUSTOMS APPEAL NO.85433 OF 2015

[Arising out of order-in-appeal no.NGP/EXCUS/000/APPL/167/14-15 dated 13th November 2014 passed by the Commissioner of Customs , Central Excise and Service Tax, (Appeals),Nagpur]

COMMISSIONER OF CUSTOMS-NAGPUR

Appellant Vs. IRSHAD AHMED IBRAHIM GANGWALI Respondent Appearance: Present for the Appellant: Shri J.K.Jain, Joint Commissioner (AR) Present for the Respondent: None

CORAM:

HON’BLE MR C J MATHEW, MEMBER (TECHNICAL) HON’BLE MR AJAY SHARMA, MEMBER (JUDICIAL)

FINAL ORDER NO. 85211 /2026

                  DATE OF HEARING/DECISION: 21.01.2026 

PER: CORAM
This appeal has been filed by the jurisdictional Commissioner of Customs arising out of order-in-appeal no.NGP/EXCUS/000/APPL/167/14-15 dated 13th November 2014 of Commissioner of Customs, Central Excise and Service Tax, (Appeals), Nagpur. The amount in dispute is below the threshold limit under New Litigation Policy (NLP).1 2. Accordingly, appeal is dismissed as withdrawn. (Dictated and pronounced in court)

(AJAY SHARMA) MEMBER (JUDICIAL) (C J MATHEW) MEMBER (TECHNICAL) mk

1 [F.no.390/Misc/30/2023-JC dated 2nd November 2023]

2