M/S. Polymer Pepper Ltd vs Commissioner Of Central Excise

Customs Excise and Service Tax Appellate Tribunal7 August 2015

CitationExcise Appeal No. 2480 of 2006

Ratio decidendi

The rule this decision rests on

The Tribunal dismisses the appeal as not maintainable because the revenue involved is below the monetary limit fixed under section 35B of the Central Excise Act, 1944, which bars an appeal to the Tribunal where the amount of duty or tax in dispute does not exceed the prescribed threshold.

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

Judgment

As delivered

IN THE CUSTOMS, EXCISE AND SERVICE TAXAPPELLATE TRIBUNAL, NEW DELHIPRINCIPAL BENCH, COURT NO. IIExcise Appeal No. 2480 of 2006

[Arising out of Order-In-Appeal No. 33/CE/ APPL/DLH-IV/06 dated 9.5.2006 passed by Commissioner of Customs & Central Excise (Appeals), New Delhi ]

For approval and signature:

Honble Mr Ashok Jindal, Member (Judicial)

Hon'ble Mr. B Ravichandran , Member (Technical)

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?

M/s. Polymer Pepper Ltd. Appellants

Vs.

Commissioner of Central Excise Respondent

Delhi IV

Appearance:

None for the Appellants

Shri M S Negi, DR for the Respondent

CORAM:

Hon'ble Shri Ashok Jindal, Member (Judicial)

Hon'ble Mr. B Ravichandran, Member (Technical)

Date of Hearing /decision: 07.08.2015

FINAL ORDER NO. A/52496/2015-EX(DB)

Per Ashok Jindal :

Considering the fact that the revenue involved is less than Rs.50,000/- that is Rs.35,924/-, therefore, exercising our powers under the provisions of section 35B of Central Excise Act, 1944, we hold that appeal is not maintainable. Accordingly, same is dismissed.

( Dictated and pronounced in the open court )

( Ashok Jindal ) Member(Judicial)

( B Ravichandran )

Member(Technical)

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