Commissioner Of Central Excise, ... vs Ashok Iron Works
- CitationAppeal No. 301/2004
Ratio decidendi
The rule this decision rests on
The Tribunal's decision rests on the following principle: where the amount of duty or tax involved in an appeal is below the monetary limit fixed by the Board's instruction, the Revenue's appeal before the Tribunal is to be rejected, and this applies equally to appeals filed before the instruction was issued, following the Karnataka High Court's view that such a circular governs pending appeals as well as later ones.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-in-Appeal No. 301/2004 dated 12/07/2004 passed by the Commissioner of Central Excise, Mangalore]
For approval and signature:
HON'BLE MRS. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE MR. B.S.V. MURTHY, TECHNICAL MEMBER
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 the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? No 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, Customs and Service Tax, Belgaum No. 71, Club Road, Central Excise Building, Belgaum 590 001 Karnataka Appellant(s) Versus Ashok Iron Works Plant-I, 689/1, Udyambag Belgaum Respondent(s)
Appearance:
Mr. N. Jagdish, AR For the Appellant
Mr. V.B. Gaikwad, Advocate 328, E Ward, D/10, Royal Plaza, Dabholkar Corner, Kolhapur 416 001 For the Respondent
Date of Hearing: 15/06/2015 Date of Decision: 15/06/2015 CORAM:
HON'BLE MRS. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE MR. B.S.V. MURTHY, TECHNICAL MEMBER
Final Order No. 21442 / 2015
Per: ARCHANA WADHWA
Heard both the sides.
2. In this appeal the amount involved is less than Rs. 5,00,000/- (Rupees Five Lakhs only). According to the instruction issued under F.No. 390/Misc./163/2010-JC dated 17.08.2011, monetary limit for filing the appeal before the Tribunal by the Revenue has been fixed at Rs. 5,00,000/- (Rupees Five Lakhs only). Since in the present appeal the amount is less than Rs. 5,00,000/- (Rupees Five Lakhs only), the appeal has to be rejected. As regards appeals filed prior to issue of these instructions, Honble High Court of Karnataka in the case of Commissioner of Income Tax, Bangalore Vs. Ranka & Ranka reported in [2012 (284) E.L.T. 185 (Kar.)] has taken a view that the circular is applicable in respect of appeals filed prior to issue of instructions also. Even though the decision relates to income tax, it was rendered in respect of a similar circular issued by CBDT. Therefore the appeal has to be rejected and is rejected.
(Order pronounced in open court)
(B.S.V. MURTHY) TECHNICAL MEMBER (ARCHANA WADHWA) JUDICIAL MEMBER
iss
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