Cce, Delhi-Iii, Gurgaon vs M/S. Ample Autotech (P) Ltd

[Arising out of Order-in-Appeal No.54/CE/DLH/2014 dated 28.04.2014 passed by the Commissioner (Appeals), Central Excise & Customs, Commissionerate Delhi-III, Gurgaon]

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?

CCE, Delhi-III, Gurgaon Appellant

Vs.

M/s. Ample Autotech (P) Ltd.  Respondent

Present for the Appellant : Shri Pramod Kumar, DR

Present for the Respondent: Shri R. Prasad, Advocate

Coram: HONBLE MR. S.K. MOHANTY, MEMBER (JUDICIAL)

Date of Hearing/Decision: 26.06.2015

FINAL ORDER NO. 53571/2015

PER: S.K. MOHANTY

Revenue is in appeal against the impugned order dated 28.04.2014 passed by the Commissioner (Appeals), Customs and Central Excise, Delhi-III, wherein out of the adjudged Cenvat demand of Rs.3,16,175/- confirmed in the original order dated 20.05.2013, Rs.3,13,600/- was allowed in favour of the respondent herein.

2. At the outset, the Ld. Counsel Shri R. Prashad, appearing for the respondent submits that the appeal filed by Revenue is not maintainable in view of the Circular issued by the CBEC from file F. No. 390/Misc./163/2010-JC, dated 17.08.2011, clarifying that where the monetary limit involved in the dispute is less than Rs.5,00,000/-, appeal shall not be filed by Revenue Department before the Tribunal.

3. Sh. Pramod Kumar, the Ld. JCDR appearing for the Revenue submits that since the confirmed Cenvat demand together with penalty is more than Rs.5,00,000/-, the monetary limit prescribed in the Circular dated 17.8.2011 will have no application and the appeal is maintainable before the Tribunal.

4. Heard the Ld. Counsel for both the sides and perused the records.

5. In exercise of the powers conferred by Section 35R of the Central Excise Act, 1944, the CBEC has fixed the monetary limit of Rs.5,00,000/-, below which, the appeal shall not be filed by the Revenue Department before the Tribunal. In the instruction dated 17.08.2011, the CBEC has clarified the position that in cases involving duty of Rs.5 lakhs or below with equal penalty and interest, no appeal shall be filed by the Revenue before the Tribunal.

6. In the present case, since the Revenue has preferred appeal against the impugned order involving Cenvat credit of Rs.3,13,600/- only, which is below the monetary limit fixed by CBEC, irrespective of the fact that the said Cenvat demand together with interest and penalty is more than Rs.5 lakhs, as per the instructions of CBEC, no appeal is maintainable before the Tribunal. Therefore, the appeal filed by the Revenue is dismissed.

(Dictated and pronounced in the open Court)

(S.K. MOHANTY)

MEMBER (JUDICIAL)

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