In the present case, the learned counsel for the appellant, in accordance with Circular dated 22.08.2019 issued by the Department of Revenue, Ministry of Finance, seeks permission to withdraw the appeal and pending applications due to low tax effect. After considering the request, permission is granted subject to just exceptions. Consequently, the appeal and pending applications are dismissed as withdrawn, with the question of law remaining open for further consideration.
In this case, the learned counsel representing the appellant seeks permission to withdraw the appeal and pending applications based on the Circular dated 22.08.2019 issued by the Department of Revenue, Ministry of Finance, citing a low tax effect. The request is granted, subject to just exceptions. Consequently, the appeal and pending applications are dismissed as withdrawn, leaving the question of law open for future consideration. The order to this effect was signed and recorded in New Delhi on October 15, 2019.

Learned counsel for the appellant, on instructions, in terms of Circular dated 22.08.2019 bearing No. F.No.390/Misc./116/2017-JC issued by the Department of Revenue, Ministry of Finance, seeks permission to withdraw this appeal along with pending applications therein due to low tax effect.
Permission granted, subject to just exceptions.
The appeal and pending applications are dismissed as withdrawn, leaving question of law open.
(A.M. KHANWILKAR)
(DINESH MAHESHWARI)
New Delhi
October 15, 2019
The appeal and pending applications are dismissed as
withdrawn, leaving question of law open in terms of the
signed order.
(DEEPAK SINGH) (VIDYA NEGI)
COURT MASTER (SH) COURT MASTER (NSH)
[Signed order is placed on the file]