Commissioner Of Customs, Central ... vs Pallava Granite Industries (India) Pvt ...

Customs Excise and Service Tax Appellate Tribunal16 April 2015

CitationAppeal No. 04-2011 dated 07/06/2011 passed by CC&CE(Appeals), Guntur]

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 of Rs. 5,00,000 fixed for filing appeals before the Tribunal by the departmental instruction dated 17.08.2011, and such a limit-based bar applies to appeals filed before the instruction was issued, as the Karnataka High Court has held in respect of a comparable 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:ST/2602/2011-SM

[Arising out of Order-in-Appeal No. 04-2011 dated 07/06/2011 passed by CC&CE(Appeals), Guntur]

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 Customs, Central Excise and Service Tax GUNTUR NULL P.B.NO. 331...C.R.BUILDING, KANNAVARI THOTA, GUNTUR, - 520004 ANDHRA PRADESH Appellant(s)

Versus

PALLAVA GRANITE INDUSTRIES (INDIA) PVT LTD MANUBOLU, NELLORE DIST, AP Respondent(s)

Appearance:

Shri S. Ilangovan, Asst. Commissioner(AR) For the Appellant

Shri K. Pandu Rangaiah, Advocate For the Respondent

Date of Hearing: 16/04/2015

Date of Decision: 16/04/2015

CORAM:

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

Final Order No. 21120 / 2015

Per : B.S.V.MURTHY

Heard both the sides.

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 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 the 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.

(Operative part of this order pronounced in open court)

B.S.V.MURTHY TECHNICAL MEMBER

Raja.

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