Commissioner Of Central Excise, ... vs Hindustan Zinc Ltd

[Arising out of Order-In-Appeal No. 02/2009 dated 20/01/2009 passed by the Commissioner of Central Excise and Customs, Visakhapatnam]

[Arising out of Order-In-Appeal No. 122/2008 dated 25/11/2008 passed by the Commissioner of Central Excise and Customs, Visakhapatnam]

For approval and signature:

HON'BLE Mrs. ARCHANA WADHWA, JUDICIAL 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 Visakhapatnam-I Central Excise Building Port Area Visakhapatnam  530 035 Andhra Pradesh Appellant(s)

Versus Hindustan Zinc Ltd. Zinc Smelter Po, Visakhapatnam Respondent(s)

Appearance:

Mr. A.K. Nigam & Mr. Pakshi Rajan, AR For the Appellants

Mr. G.P. Sastry, Consultant M/s. G.R. Kumar & Co.

9, Merry Life Apartments, Doctors Colony, Peda Waltair, Visakhapatnam  530 017 For the Respondents

Date of Hearing: 03/02/2015 Date of Decision: 03/02/2015 CORAM:

HON'BLE Mrs. ARCHANA WADHWA, JUDICIAL MEMBER

Final Order Nos. 20284  20285 / 2015

Per: ARCHANA WADHWA

Heard both the sides.

2. In these appeals, the amount involved is less than Rs. 5,00,000/- (Rupees Five lakhs only). Even though the appeals were filed prior to issue of Circular by the Board prescribing mandatory limits for filing the appeals by Revenue, in the light of the decision of 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.)], I have to hold that these appeals are not maintainable. Accordingly, the appeals are rejected as not maintainable. (Order pronounced in open court)

(ARCHANA WADHWA) JUDICIAL MEMBER

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