Appeal No vs Unknown
- CitationAppeal No. Appellants
Ratio decidendi
The rule this decision rests on
The appeal is not maintainable before the Tribunal where the amount of duty or demand involved is below the monetary limit of Rs. Five Lakhs fixed by the CBEC circular dated 27 August 2011 for filing appeals to the Tribunal; on that ground the appeals are dismissed, with the issue left open for determination in an appropriate forum.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,WEST ZONAL BENCH AT MUMBAI
COURT No. I
Appeal No. Appellants Respondents Orders Arising out of.
C/635,636,639,640,641,642,643, 645,647,649,651, 652,653,654/07-MUM
C/509/07-Mum
C/632/07-Mum.
C/564/07-Mum
C/757/07-Mum
762,763/07-Mum
Comm. Of Customs (EXPORT PROMOTION) Mumbai
Comm. Of Customs (General),Mumbai.
CC (General) CFS Mulund
Comm. Of Custom (Mulund CFS &General) Mumbai
Comm. Of Customs (EXPORT PROMOTION) Mum.
Comm. Of Customs (EXPORT PROMOTION) Mum. M/s K.G.R. Impex
M/s. National Corporation
M/s.Chemoplast
M/s. Seagull Cooling Pvt. Ltd.
M/s. Nidhi Enterprises,
M/s. SIGMA CORPORATION O-in-A No 83 to 104/2007/MCH/DC/Gr.VII/ dated30/04/2007 Passed by CC (APPEALS) Mumbai.
15(CFS, Mulund (I)/2007 (JNCH) dated 26/03/2007,passed by Comm. Of Customs (Appeals)
57(CFS, Mulund(I) 2007 passed by comm.Of Customs (APPEALS)NAVASHEVA
118/2006 CFS (M)(X)/dated 30/08/2006 passed by Comm.Of Customs (GENERAL) Mum. 137 to 141/2007/MCH/DC/Gr.VII/ dated.27/04/2007 passed by Comm. Of customs (EXPORT PROMOTION) Mum.
137 to 141/2007/MCH/DC/Gr.VII/ dated. 27/04/2007 passed by Comm. Of customs (EXPORT PROMOTION) Mum.
For approval and signature: Honble Mr.M.V. Ravindran, Member (Judicial) Honble Mr. P.S. Pruthi, Member (Technical)
1. Whether Press Reporters may be allowed to see :No the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? 2. Whether it should be released under Rule 27 of the :No CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3. Whether Their Lordships wish to see the fair copy :Seen of the Order?
4. Whether Order is to be circulated to the Departmental :Yes authorities? ===================================
Appearance:
Shri.M.K.Sarangi,Jt. Comm.(AR) for appellant Shri.Anil Balani, Advocate for respondent
CORAM:
Honble Mr. M.V. Ravindran, Member (Judicial) Honble Mr. P.S. Pruthi, Member (Technical)
Date of Hearing : 03/07/2015 Date of Decision : 03/07/2015
ORDER NO
Per: M.V. Ravindran
1. These appeals are filed by the Revenue.
2. Since all the appeals raise the same question, they are being disposed by a common order. After, hearing the departmental representative and perusal of records, we find that the amount involved in these cases is less than Rs. Five Lacks. As per the CBEC Circular Number 390/MISC./163/2010-Gc dated 27th August 2011, monetary limit of Rs. Five Lacks is fixed, for filing the appeal to the Tribunal.
3. Since the amount is less than threshold limit, I dismiss all the appeals keeping the issue involved open for deciding in an appropriate manner. All appeals are dismissed.
(Dictated in Court)
(P.S. Pruthi) Member (Technical) (M.V. Ravindran) Member (Judicial) Akp
1 3
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