Commissioner Of Central Excise, ... vs Avg Motors Ltd

[Arising out of Order-in-Appeal No. COC-EXCUS-000-PP-131-13-14 dated 17/12/2013 passed by Commissioner of Central Excise , COCHIN( Appeal) ]

For approval and signature:

HON'BLE SMT. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI ASHOK KUMAR ARYA, 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?

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 Cochin- C R BUILDING, I S PRESS ROAD, ERNAKULAM, COCHIN, - 682018 KERALA Appellant(s)

Versus

AVG Motors Ltd Post Box No. 1,baker Junction, KOTTAYAM - 00 KERALA Respondent(s)

Appearance:

Shri S.K. Singh, Commissioner(AR) For the Appellant

Shri Raghunathan, Advocate For the Respondent

Date of Hearing: 16/07/2015

Date of Decision: 16/07/2015

CORAM:

HON'BLE SMT. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI ASHOK KUMAR ARYA, TECHNICAL MEMBER

Final Order No. 21655 / 2015

Per : ARCHANA WADHWA

The defect memo stands issued by the Registry in respect of the appeal filed by the Revenue against the order of Commissioner(Appeals). The defects pointed out by the Registry are that 4 sets of OIO have not been annexed and the respondents name has not been correctly mentioned.

2. We find that the correct name of the respondent stands reflected in the memo of appeal. As regards the non-filing of copies of OIO, we note that both sides agree that the amount involved in the present appeal is less than Rs.5 lakhs. 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 this 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. Defect memo also gets disposed of.

(Order pronounced and dictated in open court)

ASHOK KUMAR ARYA TECHNICAL MEMBER ARCHANA WADHWA JUDICIAL MEMBER

Raja.

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