Chandigarh vs M/S Kamet Versatech Pvt. Ltd

Customs Excise and Service Tax Appellate Tribunal21 January 2015

CitationAppeal No.E/2128,2276/2006-EX(DB)

Ratio decidendi

The rule this decision rests on

The Tribunal dismisses the Revenue's appeals because the disputed duty amounts fall below the monetary limit of Rs.5 lakhs fixed by the CBEC circular, which the Tribunal applies on the strength of the Karnataka High Court's decision in CCE Bangalore v. MICO Ltd. that a departmental appeal below the prescribed limit is to be dismissed.

Written by Miss Lucy from the judgment below, not taken from a headnote.

Judgment

As delivered

CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL,WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066CIRCUIT BENCH AT CHANDIGARHAppeal No.E/2128,2276/2006-EX(DB)

[Arising out of OIA No.285-286/CE/CHD/2006, dt.31.03.2006, passed by Commissioner of Central Excise & Customs (Appeals), Chandigarh]

Commissioner, Central Excise & Service Tax,

Chandigarh Appellant

M/s Kamet Versatech Pvt. Ltd. Respondent

Represented by:

For Appellant: None.

For Respondent: Shri V.P. Batra, Authorised Representative

For approval and signature:

Mr. P.K. Das, Honble Member (Judicial)

Mr. P.S. Pruthi, Honble Member (Technical)

1. Whether Press Reporters may be allowed to see the No

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 Seen

the order?

4. Whether order is to be circulated to the Departmental Yes

authorities?

CORAM:

MR. P.K. DAS, HONBLE MEMBER (JUDICIAL)

MR. P.S. PRUTHI, HONBLE MEMBER (TECHNICAL)

Date of Hearing/Decision:21.01.2015

Final Order No.50981-50982/2015

Per: P.K. Das

1. These appeals are arising out of a common order and therefore, both are taken up together for disposal.

2. After hearing the learned Authorised Representative for the Revenue and on perusal of the records, we find that the appeals are involving demand of duty of Rs.5,815.00 and Rs.16,510.00.

3. CBEC vide their circular F.No.390/Misc/163/2010-ST, dt.17.08.2011, issued in exercise of powers conferred by Section 35R of Central Excise Act, 1944 made applicable to Service Tax vide Section 83 of Finance Act, 1994 and Section 131(BA) of Customs Act, 1962 directed that no appeals shall be filed in the Tribunal below the monetary limit of Rs.5 lakhs for the purpose of reduction of Government litigation. Honble Karnataka High Court in the case of CCE Bangalore Vs MICO Ltd. 2012 (281) ELT 686 (Kar.), the appeal filed by the Department was dismissed as the monetary limit was less than Rs.2 lakhs in view of Boards circular. Accordingly, we dismiss all the appeals as the monetary limit is less than Rs.5 lakhs as per Boards circular.

(Dictated & Pronounced in Court)

(P.S. Pruthi) (P.K. Das)

Member (Technical) Member (Judicial)

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