Commissioner Of Central Excise, ... vs Fair Trading Corporation
- CitationAPPEAL No. E/3271/06-Mum
Ratio decidendi
The rule this decision rests on
The Revenue's appeal is dismissed on the ground that the amount involved is below the monetary threshold fixed by the Government's litigation policy (Board's letter dated 17.8.2011), and the Tribunal therefore declines to examine the merits; the cross-objections are disposed of in the same way. The principle the order rests on is that an appeal by the Revenue involving an amount below the prescribed litigation-policy limit may be dismissed without adjudication on the merits, in conformity with the Government's litigation policy as applied by the High Courts cited.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
(Arising out of Order-in-Appeal No. AT/584/M-II/2006 dated 15.9.2006 passed by Commissioner of Central Excise (Appeals), Mumbai-II)
For approval and signature:
Honble Mr. P.K. Jain, Member (Technical) and Honble Mr. S.S. Garg, 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, Mumbai-II Appellant Vs. Fair Trading Corporation Respondent
Appearance:
Shri N.N. Prabhudesai, Superintendent (AR), for appellant None for respondent
CORAM:
Honble Mr. P.K. Jain, Member (Technical) Honble Mr. S.S. Garg, Member (Judicial)
Date of Hearing: 18.8.2015 Date of Decision: 18.8.2015
ORDER NO
Per: P.K. Jain
This is an appeal filed by the Revenue. The amount involved is less than Rs.5,00,000/-.
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 case. The cross objections filed by the respondent are also disposed of.
(Pronounced in Court)
(S.S. Garg) Member (Judicial) (P.K. Jain) Member (Technical)
tvu 1 2
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