Commissioner Of Central Excise, ... vs Ravi Bottling (P) Limited

[Arising out of Order-in-Appeal No. 79/2007 dated 04/08/2007 passed by the Commissioner of Central Excise, Customs & Service Tax, Visakhapatnam-IV] [Arising out of Order-in-Appeal No. 80/2007 dated 04/08/2007 passed by the Commissioner of Central Excise, Customs & Service Tax, Visakhapatnam-IV]

For approval and signature:

HON'BLE MR. JUSTICE G. RAGHURAM, PRESIDENT HON'BLE MR. B.S.V. MURTHY, 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? 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 Ravi Bottling (P) Limited D.No.10-4-25, Kirlampudi Arcade Uplands, Visakhapatnam Respondent(s)

Appearance:

Mr. G. Shiril Saroj, AR For the Appellant

Mr. G. Prabhakara Sastry, CA M/s. G.R. Kumar & Co., No. 9, Merry Life Apartments, Doctors Colony, Peda Waltair, Visakhapatnam  530 017 For the Respondent

Date of Hearing: 27/05/2015 Date of Decision: 27/05/2015 CORAM:

HON'BLE MR. JUSTICE G. RAGHURAM, PRESIDENT HON'BLE MR. B.S.V. MURTHY, TECHNICAL MEMBER

Final Order Nos. 21456-21457 / 2015

Per: B.S.V. MURTHY

Heard both the sides.

2. In both the appeals 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 both the appeals the amount is less than Rs. 5,00,000/- (Rupees Five Lakhs only), the appeals have 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 both the appeals have to be rejected and are rejected.

(Order pronounced in open court)

(JUSTICE G. RAGHURAM) PRESIDENT

(B.S.V. MURTHY) TECHNICAL MEMBER

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