Custom, Excise & Service Tax Tribunal
M/S. R Ess Iron & Steel Pvt. Ltd vs C.C.E. & S.T. Chandigarh-I on 25 February, 2015
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, NEW DELHI PRINCIPAL BENCH, COURT NO. II Appeal No. E/57214/2013-EX(SM) [Arising out of Order-in-Appeal No. 76/CE/Appl/Ldh/2013 dated 07/02/2013 by the Commissioner of Customs, Central Excise & Service Tax (Appeals), Chandigarh-I]. For approval and signature: Honble Shri Ashok Jindal, Member (Judicial) 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. R Ess Iron & Steel Pvt. Ltd. .Appellants Vs. C.C.E. & S.T. Chandigarh-I .Respondent
Appearance:
Shri Rishikesh, Advocate for the Appellants Shri G.R. Sharma, DR for the Respondent CORAM:
Hon'ble Shri Ashok Jindal, Member (Judicial) Date of Hearing: 25.02.2015 FINAL ORDER NO. 50517/2015-EX(SM) Per Ashok Jindal:
Considering the fact that total amount involved in the matter is Rs.34,255/-. Therefore, invoking provision of Section 35(B1) proviso as the amount involved is less than Rs.50,000/-, I refuse to entertain the appeal.
2. Accordingly appeal is dismissed as non maintainable.
(Dictated and pronounced in the open court) (Ashok Jindal) Member (Judicial) Bhanu 2 E/57214/2013-EX(SM)