Comm. Customs (Ep) Mumbai vs M/S. Spaceage Syntex Pvt. Ltd

Customs Excise and Service Tax Appellate Tribunal1 July 2015

CitationAPPEAL No. C/747,748,749,761,759,764,758,745/07-Mum

Ratio decidendi

The rule this decision rests on

The Tribunal holds that an appeal by the Revenue is not to be entertained where the amount involved is below the monetary limit prescribed by the Board's circular for filing appeals before the Tribunal; on that ground the appeals are dismissed, with the underlying question of law left open for decision in an appropriate case.

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. C/747,748,749,761,759,764,758,745/07-Mum

(Arising out of Order in -Appeal No. 130&131/2007/MCH/DC/Gr.VII dated 27.04.2007 passed by Commissioner of customs (EP) Mum, 136/2007/MCH/DC/Gr.VII dated 27-04-2007 passed by Commissioner of Customs (AIRPORT), 125&126, 127 to 129, 135/2007/MCH/DC/Gr.VII 27.04.2007 passed by Commissioner of Customs (Appeals), Mumbai)

For approval and signature:

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

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? ========================================

Comm. Customs (EP) Mumbai Appellant Vs M/S. Spaceage Syntex Pvt. Ltd.

Janki Textiles M/S FAB IMAGES INDIA PVT. LTD.

Nidhi Enterprises.

M/s G.Rs Fabrics Galore Pvt. Ltd. Respondent

Appearance:

Shri.M.K. Sarangi, A/C (A.R) for appellant Shri.Anil Balani, Advocate for Respondent

CORAM:

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

Date of Hearing : 01/07/2015 Date of Decision : 01/07/2015

ORDER NO

Per: M.V. Ravindran

All these appeals are disposed of by a common order as

they are arising out of a common issue.

2. All these appeals are filed by Revenue. After hearing both sides and perusal of records, we find that the amount involved in these cases is less than Rs. 5 lakes. On perusal of records, we find it so. As per Board circular No. 390/MISC/163/2010-GC dated 17 August 2011, monetary limit of Rs. Five lakes is fixed for filing the appeal before the Tribunal. Rs. five lacks.

4. Keeping the question of law open to be decided in an appropriate manner. We dismiss all the appeals.

(Dictated in Court)

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

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