Cce Pune Iii vs Shivamrut Doodh Utpadak Sangh Maryadit
- CitationAppeal No. ST/85494/15
Ratio decidendi
The rule this decision rests on
The Revenue's appeal is not to be entertained by the Tribunal where the amount of duty or tax involved is below the monetary limit fixed by the CBEC Circular No. 390/MISC./163/2010-GC dated 27 August 2011, which, for this purpose, is Rs. Five lakhs; such an appeal is liable to be dismissed on that ground, the issue being left open for determination in an appropriate manner.
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/85494/15 ST/CO-91045/15
(Arising out of Order-in-Appeal No. PUN-EXCUS-003-APP-095-14-15 dated 20.10.2014 passed by Commissioner of Central Excise (Appeals), Pune II)
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 Pune III Appellant Vs.
Shivamrut Doodh Utpadak Sangh Maryadit Respondent
Appearance:
Ms. Vinita Shekhar, Dy. Commr (AR) 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. PUN-EXCUS-003-APP-095-14-15 dated 20.10.2014.
2. There is an adjournment request from the respondent. Heard learned D.R.
3. 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 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.
4. Since the amount is less than threshold limit, I dismiss the appeal keeping the issue involved open for deciding in an appropriate manner. 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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Appeal No.ST/85494/15 ST/CO-91045/15
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