Commissioner Of Central Excise ... vs Yuno Packaging Pvt Ltd
- CitationAppeal No. 207/2005 CE dated 19/12/2005 passed by Commissioner of Central Excise (Appeals),
Ratio decidendi
The rule this decision rests on
Where the Board's monetary-limit instruction fixes the threshold for Revenue appeals before the Tribunal at Rs. 5,00,000, an appeal in which the amount involved is below that threshold is to be rejected. The instruction applies to appeals filed before its issue as well as to those filed after it, in line with the High Court's view in Ranka & Ranka that a similar circular governs pending appeals.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-in-Appeal No. 207/2005 CE dated 19/12/2005 passed by Commissioner of Central Excise (Appeals), Bangalore]
For approval and signature:
HON'BLE SMT ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI ASHOK KUMAR 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 BANGALORE-I POST BOX NO 5400...CR BUILDINGS, BANGALORE, - 560001 Appellant(s)
Versus
YUNO PACKAGING PVT LTD, NO-440/2, DODAMMA LAYOUT HULIUMAVU, BANNERGHATTA MAINROAD,BANGALORE Respondent(s)
Appearance:
Mr. Pakshi Rajan, A.R. For the Appellant
None For the Respondent
Date of Hearing: 06/08/2015
Date of Decision: 06/08/2015
CORAM:
HON'BLE SMT ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI ASHOK KUMAR ARYA, TECHNICAL MEMBER
Final Order No. 21766 / 2015
Per : ARCHANA WADHWA
Heard learned. Nobody appeared for the Revenue.
2. In this 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 limits for filing the appeal before the Tribunal by the Revenue have been fixed at Rs. 5,00,000/-. Since in this appeal, the amount is less than Rs. 5,00,000/-, 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 KUMAR ARYA TECHNICAL MEMBER ARCHANA WADHWA JUDICIAL MEMBER
pnr
2
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