Commissioner Of Customs And Service Tax ... vs Jj Exporters Ltd (Unit 1 & 11)

Customs Excise and Service Tax Appellate Tribunal3 March 2015

CitationAppeal No. 163-2010

Ratio decidendi

The rule this decision rests on

Where the Revenue's appeals involve amounts below the monetary limit fixed by the departmental instruction dated 17.08.2011, the Tribunal is bound to reject them, and that instruction governs appeals filed before its issue as well as after, following the High Court's view on an analogous CBDT circular.

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

Judgment

As delivered

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNALSOUTH ZONAL BENCHBANGALOREAppeal(s) Involved:

C/1982/2011-SM, C/1983/2011-SM, C/1984/2011-SM, C/1985/2011-SM, C/1986/2011-SM, C/1987/2011-SM, C/1988/2011-SM, C/1989/2011-SM, C/1990/2011-SM, C/1991/2011-SM, C/1992/2011-SM, C/1993/2011-SM, C/1147/2011-SM

[Arising out of Order-in-Appeal No. 163-2010 dated 28/08/2010 passed by Commissioner of Customs (Appeals)Bangalore]

[Arising out of Order-in-Appeal No. 212-2010 dated 10/02/2011 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

JJ EXPORTERS LTD (Unit 1 & 11) 21-D, II PHASE, PEENYA INDUSTRIAL AREA, BANGALORE 560 058 Respondent(s)

Appearance:

Mr. R. Gurunathan, A.R. For the Appellant

None For the Respondent

Date of Hearing: 03/03/2015

Date of Decision: 03/03/2015

CORAM:

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

Final Order No. 20521-20533 / 2015

Per : B.S.V.MURTHY

In all these appeals 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, monitory 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 all the appeals the amount is less than Rs. 5,00,000/- (Rupees Five Lakhs only), the appeals have 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 all the appeals have to be rejected and are rejected.

(Order pronounced in open court)

B.S.V.MURTHY TECHNICAL MEMBER Pnr....

This page reproduces a public judgment and a summary of it. It is research material, not legal advice, and it is no substitute for advice from an advocate on your own facts.

Research this judgment with Miss Lucy

Ask what it holds, what has followed it, and what it means for your matter — in plain English, with the citations.

Try Miss Lucy free