Commissioner Of Central Excise, Nagpur vs Vijay Engg. Enterprises
- CitationAPPEAL No. E/685/05-Mum
Ratio decidendi
The rule this decision rests on
The Tribunal dismisses the Revenue's appeal without examining the merits, because the amount in dispute is below the monetary threshold fixed by the Government's litigation policy, and the Tribunal treats that policy, as applied by the High Courts cited in the order, as the governing basis for disposal.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
(Arising out of Order-in-Appeal No. SVS/17/NGP-I/2004 dated 10.12.2004 passed by Commissioner of Central Excise (Appeals), Nagpur)
For approval and signature:
Honble Mr. P.K. Jain, Member (Technical) and Honble Mr. Ramesh Nair, Member (Judicial)
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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 :
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?
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Commissioner of Central Excise, Nagpur Appellant Vs. Vijay Engg. Enterprises Respondent
Appearance:
Shri Rakesh Goyal, Additional Commissioner (AR), for appellant Ms. Shradha S. Kapoor, Advocate, for respondent
CORAM:
Honble Mr. P.K. Jain, Member (Technical) Honble Mr. Ramesh Nair, Member (Judicial)
Date of Hearing: 7.4.2015 Date of Decision: 7.4.2015
ORDER NO
Per: P.K. Jain
This is an appeal filed by the Revenue. The amount involved is less than Rs.5,00,000/-.
2. Keeping in view the fact that the amount involved is less than Rs.5,00,000/- and as per the litigation policy of the Government vide Boards letter F.No. 390/Misc./163/2010-JC dated 17.8.2011 read with Honble Gujarat High Courts judgments in the case of CCE, Surat-I vs. Shreenath Fabrics reported in 2014 (303) ELT 540 (Guj.) and in the case of CCE-Vadodara-I vs. Pharmanza Herbal Pvt. Ltd. reported in 2014 (306) ELT 153 (Guj.) and the judgment of the Honble Karnataka High Court in the case of CCE, Bangalore-III vs. Presscom Products reported in 2011 (268) ELT 344 (Kar.), the appeal of the Revenue is dismissed without going into the merits of the case. The cross objections filed by the respondent are also disposed of.
(Pronounced in Court)
(Ramesh Nair) Member (Judicial) (P.K. Jain) Member (Technical)
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