Cce Aurangabad vs Manjara Ssk Ltd
- CitationAppeal No. ST/313/11
Ratio decidendi
The rule this decision rests on
The appeal is dismissed on the sole ground that the amount involved is below the monetary threshold of Rs. five lakh fixed by the CBEC circular for filing appeals before the Tribunal, so the Tribunal lacks occasion to decide the merits and the issue is left open.
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. ST/313/11 ST/CO/82/11
(Arising out of Order-in-Appeal No. AGS(30)14/2011 dated 18.02.2011 passed by Commissioner of Central Excise & Customs (Appeals), Aurangabadi)
For approval and signature:
Honble Mr. M.V. Ravindran, Member (Judicial) Honble Mr. C.J. Mathew, 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?
CCE Aurangabad Appellant Vs.
Manjara SSK Ltd.
Respondent
Appearance:
Shri S.R. Nair, E.O. (A.R.) for appellant None for respondent
CORAM:
Honble Mr. M.V. Ravindran, Member (Judicial) Honble Mr. C.J. Mathew, Member (Technical)
Date of Hearing: 07.08.2015 Date of Decision: 07.08.2015
ORDER NO Per: M.V. Ravindran
This appeal is filed by the Revenue against Order-in-Appeal No. AGS(30)14/2011 dated 18.02.2011. None appeared for the respondent.
2. After hearing the departmental representative and perusal of the records, we find that the amount involved in this case is less than Rs. Five lacks. As per the CBEC Circular No.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 the appeal keeping the issue involved open for deciding in an appropriate manner.
4. The appeal filed by the Revenue is dismissed. Cross Objection filed by the respondent is also disposed of.
(Dictated in Court)
(C.J. Mathew) Member (Technical) (M.V. Ravindran) Member (Judicial)
nsk
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