Commissioner Of Customs(Import), ... vs M/S. Piramal Holding Ltd

Customs Excise and Service Tax Appellate Tribunal7 July 2015

CitationAPPEAL NO. C/637/06-MUM

Ratio decidendi

The rule this decision rests on

The Tribunal holds that an appeal by the revenue is not to be entertained where the amount involved is below the monetary limit of Rs. Five Lakhs fixed for filing appeals to the Tribunal under the CBEC Circular No. 390/MISC./163/2010-GC dated 27 August 2011, and on that basis the appeal is dismissed while leaving the underlying issue open for decision in an appropriate case.

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/637/06-MUM

[Arising out of Order-in- Appeal No. 02(Gr.IV-NCH)/2006(JNCH) dtd. 2/2/2006 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(Import), Mumbai-1 :

Appellants

M/s. Piramal Holding Ltd. :

Respondent

Appearance

Shri. Chatrusingh, 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: 7/7/2015 Date of decision: 7/7/2015

ORDER NO.

Per : P.S. Pruthi

This appeal is filed by the revenue.

2. After hearing the departmental Representative and perusal of records, we find that the amount involved in this case 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 appeal keeping the issue involved open for deciding in an appropriate manner.

4. Appeal is dismissed.

(Dictated in court)

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

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