Cc (Ep), Mumbai vs M/S G.R S Fabriques Galore P. Ltd

Appeal Nos. C/746, 756, 760, 794, 796, 797, 843, 891, 953, 1016, 1136/07-Mum

[Arising out of Order-in-Appeal No. 132 to 134/2007/MCH/DC/Gr.VII dated 27.04.2007 passed by CC (E.P.), Mumbai, 197/2007/MCH/DC/Gr.VII dated 24.05.2007 passed by CC (Appeals), Mumbai, 195 & 196/2007/MCH/DC/Gr.VII dated 24.05.2007 passed by CC (Appeals), Mumbai, 173 Gr.VII(C)/2007 dated 17.07.2006 passed by CC (Appeals), Raigad, 222-223/2007/MCH/DC/Gr.VII dated 22.06.2007 passed by CC (Appeals), Mumbai, 191(CFS,Mulund-I)/2007(JNCH) dated 19.07.2007 passed by CC (Appeals), Nhavasheva, 238(CFS,Mulund-I)/2007(JNCH) dated 30.08.2007 passed by CC (Appeals), Nhavasheva, O-IN-O No. 104/2007/CAC/CC(I)/SP/Gr.III dated 29.08.2007 passed by CC (Import), Mumbai.

For approval and signature:

Honble Shri M.V. Ravindran, Member (Judicial) Honble Shri P.S. Pruthi, Member (Technical)

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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?

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CC (EP), Mumbai CC, Mumbai CC (Imp), Mumbai-II CC(Gen), Mumbai Appellants Vs. M/s G.Rs Fabriques Galore P. Ltd. M/s Shree Paras Exports M/s Avantika Fashions M/s Kishan Knitwears P. Ltd. M/s Associate Chemical Corporation M/s Chokhani Pharma Vet M/s North West Civil Respondents

Appearance:

Shri M. S. Reddy, DC (AR) Shri M. K. Sarangi, AC (AR) Shri S. J. Shahu, AC (AR) for Appellants

Shri Anil Balani, Advocate for Paras Exports Ms Pragya Mishra, Advocate for Chokhani Pharma Vet Shri Ketan Mehta, Prop for Associate Chemical Corporation for Respondents

CORAM:

HONBLE SHRI M.V. RAVINDRAN, MEMBER (JUDICIAL) HONBLE SHRI P.S. PRUTHI, MEMBER (TECHNICAL)

Date of Hearing: 23.06.2015

Date of Decision: 23.06.2015

ORDER NO.

Per: Shri M. V. Ravindran

1. These all appeals are filed by the revenue against impugned Order Nos. 132 to 134/2007/MCH/DC/Gr.VII dated 27.04.2007, 197/2007/MCH/DC/Gr.VII dated 24.05.2007, 195 & 196/2007/MCH/DC/Gr.VII dated 24.05.2007, 173 Gr.VII(C)/2007 dated 17.07.2006, 222-223/2007/MCH/DC/Gr.VII dated 22.06.2007, 191(CFS,Mulund-I)/2007(JNCH) dated 19.07.2007, 238(CFS, Mulund-I)/2007 (JNCH) dated 30.08.2007, 104/2007/CAC/CC(I)/SP/Gr.III dated 29.08.2007.

2. Since all the appeals raise the same question, they are being disposed by the 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 Lakhs. As per the CBEC Circular Number 390/MISC./163/2010-GC dated 27th August 2011, monetary limit of Rs. Five Lakhs is fixed, for filing the appeal to the Tribunal.

3. Since the amount is less than threshold limit, we dismiss all the appeals keeping the issue involved open for deciding in an appropriate matter.

4. Appeals are dismissed

(Dictated in Court)

(P.S. Pruthi) (M.V. Ravindran) Member (Technical) Member (Judicial)

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