Commissioner Of Central ... vs Leighton Contractors (India) Pvt Ltd
- CitationAppeal No. 04-2012
Ratio decidendi
The rule this decision rests on
Where the amount involved in an appeal by the Revenue is less than the monetary limit fixed by the Board's instruction, the appeal is liable to be rejected; and such a monetary-limit instruction applies also to appeals filed before the instruction was issued, following the view of the High Court in Commissioner of Income Tax v. Ranka & Ranka.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-in-Appeal No. 04-2012 dated 30/08/2012 passed by CC&CE(Appeals), Visakhapatnam]
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,Service Tax and Customs VISAKHAPATNAM-II NULL CENTRAL EXCISE BUILDING, PORT AREA, VISAKHAPATNAM, - 530035 ANDHRA PRADESH Appellant(s)
Versus
LEIGHTON CONTRACTORS (INDIA) PVT LTD 302-303,WINDSOR BUILDING, 3RD FLOOR, CST ROAD, VISYANAGARI MARG KALINA SANTACRUZ (EAST), MUMBAI 400 098 Respondent(s)
Appearance:
Shri Pakshri Rajan, Asst. Commissioner(AR) For the Appellant
None For the Respondent
Date of Hearing: 12/06/2015
Date of Decision: 12/06/2015
CORAM:
HON'BLE SHRI B.S.V.MURTHY, TECHNICAL MEMBER
Final Order No. 21335 / 2015
Per : B.S.V.MURTHY
Heard both the learned AR and none appeared for the respondent.
2. In the 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 and dictated in open court)
B.S.V.MURTHY TECHNICAL MEMBER Raja.
2
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