Commissioner Of Central Excise, Pune ... vs M/S. Kirloskar Brothers Ltd

Customs Excise and Service Tax Appellate Tribunal17 March 2015

CitationAPPEAL NO. E/81/05-MUM

Ratio decidendi

The rule this decision rests on

The appeal is dismissed on the ground that the duty involved is below Rs. five lakhs and that, under the Government litigation policy (instruction dated 17/8/2011), such appeals are not to be pursued on merits; the Tribunal therefore does not decide the substantive issue, and this disposal rests on the monetary threshold of the litigation policy as applied in light of the High Court decisions cited.

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

Judgment

As delivered

IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNALWEST ZONAL BENCH AT MUMBAICOURT NO. IIAPPEAL NO. E/81/05-MUM

[Arising out of Order-in- Appeal No. PII/BKS/379/2004 dtd. 26/8/2004 passed by the Commissioner(Appeals) of Central Excise,Pune-II]

For approval and signature:

Honble Mr. P.K. Jain, Member(Technical) 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, Pune -II :

Appellants

M/s. Kirloskar Brothers Ltd. :

Respondent

Appearance

Shri. Rakesh Goyal, Addl Commissioner(A.R.) for the Appellants None for the Respondent

CORAM:

Honble Mr. P.K. Jain, Member (Technical) Honble Mr. Ramesh Nair, Member (Judicial)

Date of hearing: 17/3/2015 Date of decision: 17/3/2015 ORDER NO.

Per : P.K. Jain

This is Revenues Appeal against order passed by the Commissioner(Appeals). We note that the duty amount involved is less than Rs. Five Lakhs and in view of the Government Litigation Policy Vide F. No. 390/MISC/163/2010/JC dated 17/8/2011 read with Honble High Court of Karnataka judgment in the case of Commissioner of C. Ex., Bangalore-III V/s. Presscom Products [2011(268) E.L.T. 344(Kar)] and Honble High Court Gujarat judgments- Commissioner of C. Ex. & Cus., Surat-I V/s. Shreenath Fabrics [2014 (303) E.L.T. 540(Guj)] and Commr. of C.Ex. & Cus., Vadodara-I V/s. Pharmanza Herbal Pvt. Ltd[2014(306)E.L.T. 153(Guj)] the appeal is dismissed without going into merit of the issue. (Dictated in court) \Ramesh Nair Member (Judicial) P.K. Jain Member (Technical)

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