Comm. Of Central Excise, Thane-Ii vs M/S Safex Fire Services Ltd
- CitationAppeal No. E/1311 to 1313/10-Mum
Ratio decidendi
The rule this decision rests on
The Tribunal's reasoning rests on the monetary limit fixed for appeals to the Tribunal: where the amount involved is less than the prescribed threshold, the appeal is dismissed on that ground alone, with the underlying question left open for decision in a suitable case.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-in-Appeal No. M-I/PAP/117-119/2010 dated 15.03.2010 passed by the Commissioner of Central Excise, Thane-II].
For approval and signature:
Honble Shri M.V. Ravindran, Member (Judicial)
======================================================
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 : 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. of Central Excise, Thane-II Appellant
Vs.
M/s Safex Fire Services Ltd. Respondent
Appearance:
Mr. Ashutosh Nath, Asstt. Commr. (AR) for Appellant
None for Respondent
CORAM:
HONBLE SHRI M.V. RAVINDRAN, MEMBER (JUDICIAL)
Date of Hearing: 11.06.2015
Date of Decision: 11.06.2015
ORDER NO.
Per: Shri M. V. Ravindran, Member (Judicial)
1. These four appeals are filed by the revenue against impugned Order No. M-I/PAP/117-119/2010 dated 15.03.2010.
2. Since all the appeals raise the same question, they are being disposed by the common order. After hearing the departmental Representative and perusal of records, I find that the amount involved in these cases is less than Rs. Five Lakhs. As per the CBEC Circular Number 390/MISC./163/2010-GC dated 27th August 2011, monetory limit of Rs. Five Lakhs is fixed, for filing the appeal to the Tribunal.
3. Since the amount is less than thresh hold limit, I dismiss all the appeals keeping the issue involved open for deciding in an appropriate matter.
4. Appeals are dismissed.
(Dictated in Court)
(M.V. Ravindran) Saifi Member (Judicial)
1
This page reproduces a public judgment and a summary of it. It is research material, not legal advice, and it is no substitute for advice from an advocate on your own facts.
Research this judgment with Miss Lucy
Ask what it holds, what has followed it, and what it means for your matter — in plain English, with the citations.
Try Miss Lucy free