Commissioner Of Central Excise, ... vs Ghataprabha Sahakari Sakkare Karkhene
- CitationAppeal No. 278-2003 dated 26/08/2003 passed by Commissioner of Central Excise(Appeals), Man
Ratio decidendi
The rule this decision rests on
Where the amount in dispute is below the monetary limit fixed by the departmental instruction, the Revenue's appeal to the Tribunal is to be rejected, the instruction having been issued under F.No. 390/Misc./163/2010-JC dated 17.08.2011 fixing that limit at Rs. 5,00,000. An instruction fixing a monetary limit for Revenue appeals applies equally to appeals filed before the date of its issue, so that a pre-instruction appeal below the limit is likewise rejected, following the Karnataka High Court's view in Commissioner of Income Tax, Bangalore v. Ranka & Ranka, which the Tribunal treats as applicable by analogy to a similar CBDT circular even though that decision arose under the Income Tax Act.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-in-Appeal No. 278-2003 dated 26/08/2003 passed by Commissioner of Central Excise(Appeals), Mangalore]
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 Belgaum NO. 71...CLUB ROAD, CENTRAL EXCISE BUILDING, BELGAUM, - 590001 KARNATAKA Appellant(s)
Versus
Ghataprabha Sahakari Sakkare Karkhene Karkhane Niyamit, Gokak, BELGAUM - 00 KARNATAKA Respondent(s)
Appearance:
Shri N. Jagdish, Superintendent(AR) For the Appellant
Shri S.R. Sawanth, Advocate For the Respondent
Date of Hearing: 13/07/2015
Date of Decision: 13/07/2015
CORAM:
HON'BLE SMT. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI ASHOK KUMAR ARYA, TECHNICAL MEMBER
Final Order No. 21564 / 2015
Per : ARCHANA WADHWA
Heard both the sides.
2. In the present 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 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.
(Order pronounced and dictated in open court)
ASHOK KUMAR ARYA TECHNICAL MEMBER ARCHANA WADHWA JUDICIAL MEMBER
Raja 2
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