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In The Customs, Excise & Service Tax ... vs Unknown

Customs Excise and Service Tax Appellate Tribunal12 August 2015

Ratio decidendi

The rule this decision rests on

The Tribunal holds that an appeal to it is not maintainable where the amount involved is below the monetary threshold fixed for appeals to the Tribunal by the CBEC circular, and on that basis dismisses the appeals, leaving the underlying issue open.

Written by Miss Lucy from the judgment below, not taken from a headnote.

Judgment

As delivered

IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNALWEST ZONAL BENCH AT MUMBAICOURT No. ISl.No.Appeal No.C/objection No.AppellantsRespondents12345678ST/138/10-MumST/138/10-MumST/41/12-MumST/41/12-MumST/42/12-MumST/42/12-MumST/43/12-MumST/43/12-Mum----------ST/CO/26/10-MumST/CO/33/12-MumST/CO/34/12-MumST/CO/47/12-MumCCE AurangabadRatnaprabha MotorsCCE, AurangabadDhoot MotorsCCE, AurangabadRaghuvir Motor Agencies P. Ltd.CCE, AurangabadRatnaprabha MotorsRatnaprabha MotorsCCE, AurangabadDhoot MotorsCCE, AurangabadRaghuvir Motor Agencies P. Ltd.CCE, AurangabadRatnaprabha MotorsCCE, Aurangabad

(Arising out of Order-in-Appeal No. AGS(14)133/2010 dated 11/01/2010 passed by Commissioner of Central Excise & Customs (Appeals), Aurangabad)

For approval and signature:

Honble Mr. M.V. Ravindran, Member (Judicial) Honble Mr. C.J. Mathew, Member (Technical) ======================================================

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 : No 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?

Appearance:

Shri- R.K. Das, DC (AR) for Appellant Shri- R.S. Indaui, Advocate, for Respondent

CORAM:

Honble Mr. M.V. Ravindran, Member (Judicial) Honble Mr. C.J. Mathew, Member (Technical)

Date of Hearing : 12/08/2015 Date of Decision : 12/08/2015

ORDER NO

Per: M.V. Ravindran These appeals are filed by the Revenue, against order-in-appeal No. AGS(14) 133/2010.

2. Since all the appeals raise the same question, they are being disposed by a common order. After hearing the departmental representative and perusal of records, we find that the amount involved in these cases is less than Rs. Five lacks. As per the CBEC Circular No. 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 all the appeals keeping the issue involved open for deciding in an appropriate manner. We dismiss all the appeals and cross objections filed are also disposed of. (Dictated in Court)

(C.J. Mathew)

Member (Technical)

akp (M.V. Ravindran)

Member (Judicial)

1 3 ST/138/10-Mum

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