Commissioner Of Central Excise, ... vs Sree Ramakrishna Alloys Ltd

[Arising out of Order-In-Appeal No. 27/2008 dated 15/10/2008 passed by the Commissioner of Customs, Central Excise and Service Tax, 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, Service Tax and Customs Visakhapatnam-II Central Excise Building, Port Area, Visakhapatnam  530 035 Andhra Pradesh Appellant(s) Versus Sree Ramakrishna Alloys Ltd. S.Nos.75&76, EP Bonangi, IDA, Parawada, Visakhapatnam Dist., Visakhapatnam  531 021 Respondent(s)

Appearance:

Mr. S. Ila, AR For the Appellant

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

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

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

HON'BLE Mrs. ARCHANA WADHWA, JUDICIAL MEMBER

Final Order No. 20290 / 2015

Per: ARCHANA WADHWA

Heard both the sides.

2. In this appeal, the amount involved is only Rs. 37,016/- (Rupees Thirty Seven Thousand and Sixteen only). Even though the appeal was filed prior to issue of Circular by the Board prescribing mandatory limits for filing the appeal 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 this appeal is not maintainable. Accordingly, the appeal is rejected as not maintainable. (Order pronounced in open court)

(ARCHANA WADHWA) JUDICIAL MEMBER

iss