Commissioner Of Central Excise, ... vs M/S Goodlass Nerolac Paint Ltd

Customs Excise and Service Tax Appellate Tribunal28 July 2015

CitationAPPEAL NO. E/2528/06-Mum

Ratio decidendi

The rule this decision rests on

The Revenue's appeal is dismissed without examining the merits because the amount involved is below Rs. 5,00,000, and the Tribunal applies the Government's litigation policy, as set out in the Board's letter dated 17.08.2011, which the Tribunal reads together with the cited High Court decisions, to dispose of such low-value appeals on that ground alone.

Written by Miss Lucy from the judgment below, not taken from a headnote.

Judgment

As delivered

IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNALWEST ZONAL BENCH AT MUMBAICOURT NO. IIAPPEAL NO. E/2528/06-Mum

(Arising out of Order-in-Appeal No. PII/BKS/109/2006 dated 19.04.2006 passed by the Commissioner of Central Excise (Appeals), Pune-II.)

For approval and signature: Honble Shri Anil Choudhary, Member (Judicial) Hon'ble Shri Raju, Member (Technical)

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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 : Yes 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, Pune-II

Appellant

Vs.

M/s Goodlass Nerolac Paint Ltd. Respondent

Appearance:

Shri H.M. Dixit, Asst. Commr. (A.R.) for Appellant Shri Manoj Chauhan, C.A. for Respondent

CORAM:

SHRI ANIL CHOUDHARY, MEMBER (JUDICIAL) SHRI RAJU, MEMBER (TECHNICAL)

Date of Hearing: 28.07.2015 Date of Decision: 28.07.2015

ORDER NO.

Per: Anil Choudhary:

This appeal is 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 17.08.2011 read with Hon'ble 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 Hon'ble 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.

(Pronounced in open Court)

(Raju) (Anil Choudhary) Member (Technical) Member (Judicial)

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