Commissioner Of Central Excise, ... vs Tata Material Handling Stems Ltd
- CitationAppeal No. 278/2006 (V-I) CE dated 03/10/2006 passed by the Commissioner of Customs, Centra
Ratio decidendi
The rule this decision rests on
The Revenue's appeal, where the amount in dispute is below the monetary limit prescribed by the departmental instruction, must be rejected; such a monetary limit instruction governs the filing of appeals before the Tribunal, and it applies to appeals filed before the instruction was issued as well as after, following the High Court's view that a similar CBDT circular has retrospective application.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-in-Appeal No. 278/2006 (V-I) CE dated 03/10/2006 passed by the Commissioner of Customs, Central Excise and Service Tax (Appeals), Visakhapatnam.]
For approval and signature:
HON'BLE SMT. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI ASHOK K ARYA, 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?
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 - 530035 ANDHRA PRADESH Appellant(s)
Versus
TATA MATERIAL HANDLING STEMS LTD (FORMERLY KNOWN AS TATAMAN GHH LTD) JAGANNATHAPURAM, VISAKHAPATNAM. Respondent(s)
Appearance:
Mr. Pakshi Rajan Asst. Commissioner (AR) For the Appellant
None For the Respondent
Date of Hearing: 23/09/2015
Date of Decision: 23/09/2015
CORAM:
HON'BLE SMT. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI ASHOK K ARYA, TECHNICAL MEMBER
Final Order No. 21984 / 2015
Per : ARCHANA WADHWA
In the present appeal 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 this appeal the amount is less than Rs.5,00,000/- (Rupees Five Lakhs only), the appeal has 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 the appeal has to be rejected and is rejected. (Order pronounced in open court)
ASHOK K ARYA TECHNICAL MEMBER ARCHANA WADHWA JUDICIAL MEMBER
rv
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