Commissioner Of Customs(Export ... vs M/S. Nissi Fabrics Pvt. Ltd

Customs Excise and Service Tax Appellate Tribunal9 July 2015

CitationAPPEAL NO.C/896 to 898/07-MUM & C/499/09

Ratio decidendi

The rule this decision rests on

The Tribunal may dismiss a departmental appeal where the amount involved is below the monetary limit prescribed for filing appeals to the Tribunal under the applicable CBEC circular, the dismissal being without prejudice to the underlying issue, which is left 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/896 to 898/07-MUM & C/499/09

[Arising out of Order-in- Appeal No. 231, 232, 233 /2007/MCH/DC/ GR. VII/06 dtd. 6/7/2007 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?

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Commissioner of Customs(Export Promotion), Mumbai :

Appellants

M/s. Nissi Fabrics Pvt. Ltd. :

Respondent

Appearance

Shri. S. J. Sahu, Asstt. Commissioner(A.R.) for the Appellants None 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 amounts involved in these cases are 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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