Commissioner Of Customs And Service Tax ... vs Glittek Granites Ltd

Customs Excise and Service Tax Appellate Tribunal10 April 2015

CitationAppeal No. 183-2010 dated 23/09/2010 passed by Commissioner of Customs (Appeals), Bangalore

Ratio decidendi

The rule this decision rests on

The Revenue's appeal is to be rejected where the amount involved is below the monetary limit fixed for filing appeals before the Tribunal by the Revenue, and such a circular limit applies to appeals filed before the circular was issued.

Written by Miss Lucy from the judgment below, not taken from a headnote.

Judgment

As delivered

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNALSOUTH ZONAL BENCHBANGALOREApplication(s) Involved:C/COD/216/2011 in C/1941/2011-SMAppeal(s) Involved:

C/1941/2011-SM [Arising out of Order-in-Appeal No. 183-2010 dated 23/09/2010 passed by Commissioner of Customs (Appeals), Bangalore]

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? 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 Customs and Service Tax BANGALORE-CUS C.R. BUILDING,QUEENS ROAD, P.B.NO. 5400, BANGALORE, - 560001 KARNATAKA Appellant(s)

Versus

GLITTEK GRANITES LTD PLOT NO.42, KIAKB INDUSTRIAL AREA, HOSKOTE, BANGALORE 560 114 Respondent(s)

Appearance:

Mr. N. Jagadish, A.R. For the Appellant

Mr. Ashok Deshpande, Adv For the Respondent

Date of Hearing: 10/04/2015

Date of Decision: 10/04/2015

CORAM:

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

Final Order No. 20950 / 2015

Per : B.S.V.MURTHY

Heard learned A.R. Nobody is present on behalf of the Respondent.

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/- (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)

B.S.V.MURTHY TECHNICAL MEMBER

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