Commissioner Of Central Excise, Pune Ii vs M/S. Sahyadri Starch

Customs Excise and Service Tax Appellate Tribunal19 August 2015

CitationAppeal No. E/2492/05 &

Ratio decidendi

The rule this decision rests on

Where the amount in dispute is below the prescribed monetary threshold under the Government's litigation policy (Board's instruction F.No. 390/Misc./163/2010-JC dated 17.08.2011), the appeal may be dismissed as not pressed without examining the merits, and cross-objections disposed of along with it.

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/2492/05 &E/CO/336/05- Mum

(Arising out Order-in-Appeal No. PII/BKS/76-79/2005 dated 16.02.2005 passed by the Commissioner of Central Excise (Appeals), Pune II)

For approval and signature: Honble Shri P.K. Jain, Member (Technical) Honble Shri S.S.Garg, Member (Judicial)

1. Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? : No 2. Whether it should be released under Rule 27 of CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? : Yes 3. Whether Their Lordships wish to see the fair copy of the Order? : Seen 4. Whether Order is to be circulated to the Departmental authorities? : Yes

Commissioner of Central Excise, Pune II Appellant

Vs.

M/s. Sahyadri Starch Respondent

Appearance:

Shri Sanjay Hasija, Supdt.(AR) for the appellant Shri Harish K. Bhatt, Manager (Finance) for the respondent

CORAM:

Honble Shri P.K. Jain, Member (Technical) Honble Shri S.S. Garg, Member (Judicial)

Date of hearing : 19.08.2015 Date of decision : 19.08.2015

O R D E R No:..

Per: P.K. Jain:

The appeal is filed by the Revenue. The amount involved is less than `5,00,000/-.

2. Keeping in view the fact that the amount involved is less than `5,00,000/- and as per the litigation policy of the Government vide Boards letter F.No. 390/Misc./163/2010-JC dated 17/08/2011 read with Honble Gujarat High Courts judgments in the case of Commissioner of Central Excise, Surat-I vs. Shreenath Fabrics reported in 2014 (303) ELT 540 (Guj.) and in the case of Commissioner of Central Excise, 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 Commissioner of Central Excise, 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. Cross objections is also disposed of.

(Operative part pronounced in Court)

(S. S. Garg) (P.K. Jain) Member (Judicial) Member (Technical)

//SR

E/2492/05 & E/CO/336/05

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