C.C., New Delhi (Icd Tkd) vs Athish Leather Exports
- CitationCustoms Appeal No.C/53053/2015 - CU [SM]
Ratio decidendi
The rule this decision rests on
The Department's appeal is not maintainable before the Tribunal where the duty, together with equal penalty and interest, involved is Rs.5,00,000/- or below, in view of the CBEC instruction that no appeal shall be filed by the Department before the Tribunal in such cases, which the Tribunal applies in light of the decisions of the Gujarat High Court in Sreenath Fabrics and Pharmanza Herbal holding that such appeals are not to be entertained on the ground of the monetary limit.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-in-Appeal No.CC(A)CUS/D-II/ICD/638/2015 dated 17.06.2015 passed by the Commissioner of Customs (Appeals), New Delhi].
For approval and signature:
HONBLE MR. S.K. MOHANTY, MEMBER (JUDICIAL)
1 Whether Press Reporters may be allowed to see 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 CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3 Whether Their Lordships wish to see the fair copy of the Order?
4 Whether Order is to be circulated to the Departmental authorities?
C.C., New Delhi (ICD TKD) Appellant
Vs.
Athish Leather Exports Respondent
Present for the Appellant : Shri G.R. Singh, DR
Present for the Respondent: Shri Piyush Kumar (Advocate)
Coram: HONBLE MR. S.K. MOHANTY, MEMBER (JUDICIAL)
Date of Hearing/Decision: 07.09.2015
FINAL ORDER NO. 53148/2015
PER: S.K. MOHANTY
Revenue is in appeal against the impugned order dated 17.06.2015 passed by the Commissioner of Customs (Appeals), New Delhi, involving the adjudged demand of less than Rs.5,00,000/-.
2. In contest with filing of appeal before the Tribunal involving the monetary limit, the CBEC vide circular No.390/Misc./163/2010-JC (8-2011) dated 17.08.2011 has clarified that where the duty involved is Rs.5,00,000/- or below with equal penalty and interest, no appeal shall be filed by the Department before the Tribunal . The Honble Gujarat High Court in the case of CCE, Surat-I vs. Sreenath Fabrics reported in 2014 (303) ELT 540 (Guj.) and CCE, Vadodara-I vs. Pharmanza Herbal Pvt. Ltd. Reported in 2014 (306) ELT 153 (Guj.) has dismissed the appeal filed by the Revenue on the ground that the demand involved is less than Rs.5.00 Lakhs.
3. In the present case, since redemption fine of Rs.1,59,000/- and penalty of Rs.63,000/- have been imposed in the adjudication order dated 5.2.2015, which was confirmed in the impugned order, involving the monetary limit of less than Rs.5.00 Lakhs, in terms of the CBEC circular read with the above referred judgement of Honble Gujarat High Court, this appeal is not maintainable, and thus, is dismissed without going into the merits of the case.
(Dictated and pronounced in the open Court)
(S.K. MOHANTY)
MEMBER (JUDICIAL)
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0 3 C/Stay/51909/2015 in
C/53053/2015 - CU [SM]
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