Commissioner Of Customs, C.S.I. ... vs M/S. Renaissance Jewellery Pvt. Ltd

Customs Excise and Service Tax Appellate Tribunal29 July 2015

CitationAPPEAL NO. C/623/04

Ratio decidendi

The rule this decision rests on

The Revenue's appeal is dismissed on the ground that the amount involved is below the monetary threshold fixed by the Government's litigation policy, so the Tribunal declines to examine the merits; the Tribunal applies that policy as a rule of disposal, treating the low-value appeal as one that need not be decided on its merits.

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

Judgment

As delivered

IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNALWEST ZONAL BENCH AT MUMBAICOURT NO. IIAPPEAL NO. C/623/04

[Arising out of Order-in- Original No. COMMR/MCT/07/2003 dtd. 13/5/2003 passed by the Commissioner of Customs, CSI, Airport, Mumbai- 400 099]

For approval and signature:

Honble Mr. P.S. Pruthi, Member(Technical) Honble Mr Ramesh Nair, Member(Judicial)

=======================================================

1. Whether Press Reporters may be allowed to see : No 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 : seen of the Order?

4. Whether Order is to be circulated to the Departmental: Yes authorities?

=======================================================

Commissioner of Customs, C.S.I. Airport, Mumbai :

Appellants

M/s. Renaissance Jewellery Pvt. Ltd. :

Respondent

Appearance

Shri S.J. Sahu, Asst. Comissioner(A.R.) for the Appellants Shri. Anil Balani, Advocate for the Respondent

CORAM:

Honble Mr. P.S. Pruthi, Member (Technical) Honble Mr. Ramesh Nair, Member (Judicial)

Date of hearing: 29/7/2015 Date of decision: 29/7/2015

ORDER NO.

Per : P.S. Pruthi

This appeal is filed by the Revenue. The amount involved is less than Rs. 5,00,000/-.

2. Keeping in view the fact that the amount involved is less than Rs. 5,00,000/- and as per the litigation policy of the Government vide Boards letter F.No. 390/Misc./163/2010-JC dated 17/08/2011 read with Honble Gujarat High Courts judgments in the case of Commissioner of Central Excise, Surat-I vs. Shreenath Fabrics reported in 2014 (303) ELT 540 (Guj.) and in the case of Commissioner of Central Excise, Vadodara-I vs. Pharmanza Herbal Pvt. Ltd. reported in 2014 (306) ELT 153 (Guj.) and the judgment of the Honble Karnataka High Court in the case of Commissioner of Central Excise, Bangalore-III vs. Presscom Products reported in 2011 (268) ELT 344 (Kar.), the appeal of the Revenue is dismissed without going into the merits of the case.

(Dictated in court)

Ramesh Nair Member (Judicial) P.S. Pruthi Member (Technical)

2 C/623/04

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