Cst Bangalore vs Arcot R&D Software Pvt Ltd
- CitationAppeal No. 206-208-2011 dated 21/03/2011 passed by CCE(Appeals-II), Bangalore]
Ratio decidendi
The rule this decision rests on
The Revenue's appeals, in which the amount involved is below the monetary limit fixed by the Board's instruction, are liable to be rejected, and that instruction applies to appeals filed before its issue as well as after.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-in-Appeal No. 206-208-2011 dated 21/03/2011 passed by CCE(Appeals-II), Bangalore]
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?
CST BANGALORE NO. 16/1, S.P. COMPLEX, LALBAGH ROAD, Appellant(s)
Versus
ARCOT R&D SOFTWARE PVT LTD NULL Respondent(s)
Appearance:
Shri N. Jagdish, Superintendent(AR) For the Appellant
None For the Respondent
Date of Hearing: 19/03/2015
Date of Decision: 19/03/2015
CORAM:
HON'BLE SHRI B.S.V.MURTHY, TECHNICAL MEMBER
Final Order No. 20812-20814 / 2015
Per : B.S.V. MURTHY
Heard learned AR for the Revenue and none appeared for the respondent.
2. In all the appeals, 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 appeals the amount is less than Rs. 5,00,000/- (Rupees Five Lakhs only), the appeals have 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 appeals have to be rejected and are rejected.
(Order pronounced and dictated in open court)
B.S.V.MURTHY TECHNICAL MEMBER
Raja.
2
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