Commissioner Of Customs (Export), ... vs M/S. Adf Foods Ltd

Customs Excise and Service Tax Appellate Tribunal3 August 2015

CitationAPPEAL NO. C/89320/14

Ratio decidendi

The rule this decision rests on

The Revenue's appeal is not maintainable where the amount involved is below the threshold of Rs. 5 lakhs prescribed by the Government's litigation policy against filing appeals in such cases, and the Tribunal will dismiss such an appeal without examining 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/89320/14

[Arising out of Order-in- Appeal No. 2629(D Node)/2014(JNCH)/EXP-130 dtd. 20/6/2014 passed by the Commissioner of Customs(Appeals), Mumbai-II]

For approval and signature:

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 (Export), JNCH, Nhava Sheva :

Appellants

M/s. ADF Foods Ltd. :

Respondent

Appearance

Shri. D.K. Sinha, Commissioner(A.R.) for the Appellants Shri. for the Respondent

CORAM:

Honble Mr. Ramesh Nair, Member (Judicial)

Date of hearing: 3/8/2015 Date of decision: 3/8/2015

ORDER NO.

Per : Ramesh Nair This Appeal filed by the Revenue. The amount involving in this case is less than Rs. Five Lakhs. In terms of Government Litigation Policy Vide F. No. 390/MISC/163/2010/JC dated 17/8/2011 Revenue is not supposed to file appeal against order of the Commissioner(Appeals) if amount involved is less than Rs. 5 lakhs. This Government Policy was further reinforced by the Honble High Court of Karnataka judgment in the case of Commissioner of C. Ex., Bangalore-III V/s. Presscom Products [2011(268) E.L.T. 344(Kar)] and Honble High Court Gujarat judgments- Commissioner of C. Ex. & Cus., Surat-I V/s. Shreenath Fabrics [2014 (303) E.L.T. 540(Guj)] and Commr. of C.Ex. & Cus., Vadodara-I V/s. Pharmanza Herbal Pvt. Ltd[2014(306)E.L.T. 153(Guj)] .

2. In view of the above settled legal position the present appeal involving amount less than threshold limit of Rs. 5 lakhs is not maintainable and same is dismissed without going into merit of the case.

(Dictated in court)

Ramesh Nair Member (Judicial) sk

2 C/89320/14

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