Commissioner Of Central Excise, Nashik vs Tork Fasteners (I) Pvt. Ltd

Customs Excise and Service Tax Appellate Tribunal30 January 2015

CitationAPPEAL No. E/1313/09-Mum

Ratio decidendi

The rule this decision rests on

The Tribunal dismisses the Revenue's appeal, without examining the merits, on the ground that the amount involved is below the monetary limit fixed by the Government's litigation policy for not pursuing appeals, the policy being applied in line with the High Court decisions cited in the order, and that the cross objections are disposed of accordingly.

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

Judgment

As delivered

IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNALWEST ZONAL BENCH AT MUMBAIAPPEAL No. E/1313/09-Mum

(Arising out of Order-in-Appeal No. AKP/52/NSK/2009 dated 3.9.2009 passed by Commissioner of Central Excise & Customs (Appeals), Nashik)

For approval and signature:

Honble Mr. P.K. Jain, 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 :

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, Nashik Appellant Vs. Tork Fasteners (I) Pvt. Ltd. Respondent

Appearance:

Shri V.K. Shastri, Assistant Commissioner (AR), for appellant None for respondent

CORAM:

Honble Mr. P.K. Jain, Member (Technical)

Date of Hearing: 30.1.2015 Date of Decision: 30.1.2015

ORDER NO

The Revenue is in appeal against the order of the Commissioner (Appeals) to reduce the penalty from Rs.3,00,000/- to Rs.10,000/-. The case is relating to default in payment of duty. The appellant has already paid the duty along with interest.

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 issue. The cross objections filed by the respondent are also disposed of accordingly.

(Operative part pronounced in Court)

(P.K. Jain) Member (Technical)

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