Commissioner Of Central Excise, ... vs Swamy Electricals

[Arising out of Order-In-Appeal No. 44-2008 dated 23/07/2008 passed by CCE(Appeals), Mangalore]

For approval and signature:

HON'BLE SHRI 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?

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?

4 Whether Order is to be circulated to the Departmental authorities?

Commissioner of Central Excise, Customs and Service Tax BELGAUM NULL NO. 71...CLUB ROAD, CENTRAL EXCISE BUILDING, BELGAUM, - 590001 KARNATAKA Appellant(s)

Versus

SWAMY ELECTRICALS, UDGIR ROAD, BIDAR Respondent(s)

Appearance:

Shri S. Teli, Deputy Commissioner(AR) For the Appellant

Shri Nagendra and Shri G.H. Pradyumna, Advocates For the Respondent

Date of Hearing: 20/01/2015

Date of Decision: 20/01/2015

CORAM:

HON'BLE Shri B.S.V.MURTHY, TECHNICAL MEMBER

Final Order No.20105 / 2015

Per : B.S.V.MURTHY

This is an appeal filed by the Revenue against the impugned order. The amount involved in this case is less than Rs.5 lakhs.

2. After hearing both the sides and after going through the records, I find that even though appeal was filed prior to issue of Circular by the Board prescribing mandatory limits for filing appeal by Revenue, in the light of the 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 the appeal is not maintainable. Accordingly, the appeal is rejected as not maintainable. Cross objection filed by the respondent is also disposed of. (Order pronounced and dictated in open court)

B.S.V.MURTHY TECHNICAL MEMBER

Raja..

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