M/S Galaxy Surfactants Ltd vs Comm. Of Central Excise, Belapur

Customs Excise and Service Tax Appellate Tribunal17 June 2015

CitationAppeal No. E/103 to 111/10-Mum

Ratio decidendi

The rule this decision rests on

The Tribunal may not entertain a departmental appeal where the amount of duty or demand involved is below the monetary limit prescribed by the CBEC circular in force; such appeals are dismissed on that ground alone, with the substantive question left open for an appropriate case.

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. IAppeal No. E/103 to 111/10-MumE/CO-64 to 72/11

[Arising out of Order-in-Appeal No. PKS/396-404/BEL/2010 dated 01.11.2010 passed by the Commissioner of Central Excise, Belapur].

For approval and signature:

Honble Shri M.V. Ravindran, 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 : 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?

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M/s Galaxy Surfactants Ltd. Appellant

Vs.

Comm. of Central Excise, Belapur Respondent

Appearance:

Mr. Ashutosh Nath, A.C. (AR) for Appellant

Mr. Rajesh Oslwal, Advt. for Respondent

CORAM:

HONBLE SHRI M.V. RAVINDRAN, MEMBER (JUDICIAL)

Date of Hearing: 17.06.2015

Date of Decision: 17.06.2015

ORDER NO.

Per: Shri M. V. Ravindran, Member (Judicial)

1. These appeals are filed by the revenue against impugned Order No. PKS/396-404/BEL/2010 dated 01.11.2010.

2. Since all the appeals raise the same question, they are being disposed by the common order. After hearing the departmental Representative and perusal of records, I find that the amount involved in these cases 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 thresh hold limit, I dismiss all the appeals keeping the issue involved open for deciding in an appropriate matter.

4. Appeals are dismissed and Cos disposed of.

(Dictated in Court)

(M.V. Ravindran) Saifi Member (Judicial)

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