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Commissioner Of Customs(Ep), Mumbai-I vs M/S. Trident Marbles P. Ltd

Customs Excise and Service Tax Appellate Tribunal9 July 2015

Ratio decidendi

The rule this decision rests on

The appeals are dismissed because the amount involved in each case is below the monetary limit of Rs. Five Lakhs fixed by CBEC Circular No. 390/MISC./163/2010-GC dated 27 August 2011 for filing an appeal before the Tribunal; the Tribunal therefore declines to decide the merits, leaving the underlying issue open for determination in an appropriate manner.

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/708 to 711/09, C/865 to 870/09

[Arising out of Order-in- Appeal No. 81 to 90 /2009/MCH/ADC/Gr. VII A/08-09 dtd. 09/4/2009 passed by the Commissioner of Customs(Appeals), Mumbai-I]

For approval and signature:

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

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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(EP), Mumbai-I :

Appellants

VS

M/s. Trident Marbles P. Ltd. M/s. Balaji Marbles M/s. Heritage Marbles P. Ltd. M/s. Shivam International :

Respondent

Appearance

Shri. A.K. Singh, Addl. Commissioner(A.R.) for the Appellants Shri. N.D. George, Advocate, and Shri. Nimesh Mehta, Advocate for the Respondent

CORAM:

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

Date of hearing: 9/7/2015 Date of decision: 9/7/2015

ORDER NO.

Per : P.S. Pruthi

These appeals are filed by the revenue.

2. After hearing the departmental Representative and perusal of records, we find that the amount involved in these cases is less than Rs. Five Lakhs. As per the CBEC Circular Number 390/MISC./163/2010-GC dated 27th August 2011, monetary limit of Rs. Five Lakhs is fixed, for filing the appeal to the Tribunal.

3. Since the amount is less than threshold limit, we dismiss the appeals keeping the issue involved open for deciding in an appropriate manner.

4. Appeals are dismissed.

(Dictated in court)

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

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