ORDER OD-10 CEXA/48/2024 IA NO:GA/2/2024 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (CENTRAL EXCISE) ORIGINAL SIDE COMMISSIONER OF CGST AND CX KOLKATA, NORTH COMMISSIONERATE VS. M/S. JAYANTA LAMP INDUSTRIES PVT. LTD. BEFORE: THE HON’BLE JUSTICE RAJARSHI BHARADWAJ AND THE HON’BLE JUSTICE UDAY KUMAR Date : 11th November, 2025. Appearance: Mr. Shiv Sankar Banerjee, Adv. Mr. Tapan Bhanja, Adv. … for Appellant Ms. Amrita Pandey, Adv. …for Respondent The Court: The tax effect of the subject matter of this appeal is falling below the threshold contained in the Circular dated 22nd August, 2019 of the Central Board of Indirect Taxes and Customs. The appeal is disposed of in view of the Circular dated 22nd August, 2019 issued by the Central Board of Indirect Taxes and Customs. The connected stay petition (IA No:GA/2/2024) is also disposed of. (RAJARSHI BHARADWAJ, J.) (UDAY KUMAR, J.) sm