Custom, Excise & Service Tax Tribunal
Cce Aurangabad vs Niton Valve Industries Ltd on 19 September, 2018
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL, WEST ZONAL BENCH AT MUMBAI
Application No. E/Misc/86062/2018
Appeal No. E/87437/13
(Arising out of Order-in-Appeal No. AV(83-86)61-64/2012 dated
14.03.2013 passed by Commissioner of Central Excise &
Customs (Appeals), Aurangabad)
Commissioner of Central Excise, Appellant
Aurangabad
Vs.
Niton Valve Industries Ltd. Respondent
Appearance:
Shri Anil Chaudhary, Asst. Commr (AR) for appellant None for respondent CORAM:
Hon'ble Mr. S.K.Mohanty, Member (Judicial) Hon'ble Mr. P. Anjani Kumar, Member (Technical) Date of Hearing / Decision: 19.09.2018 FINAL ORDER NO. A/87743/2018 Per: Bench Revenue has filed this miscellaneous application, seeking for withdrawal of appeal on the ground of litigation policy.
2. Heard learned D.R. appearing for Revenue. None appeared for the respondent.
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3. This appeal is directed against impugned order dated 14.03.2013 passed by Commissioner of Central Excise & Customs (Appeals), Aurangabad. The amount involved in this appeal is Rs. 15,03,762/-.
4. Considering in reduction of Government litigation before various judicial forums, including the Tribunal, the CBEC had issued instruction vide File No. 390/Misc./113/2010-JC(8-2011) dated 17th August 2011 and No. 390/Misc./163/2010-JC dated 17.12.2015, fixing the monetary limit, below which the appeal shall not be filed by Revenue before the judicial forums. As per the instruction dated 17.12.2015, the monetary limit was fixed at Rs.10,00,000/- for filing of appeal before the Tribunal. The said monetary limit was enhanced to Rs.20,00,000/- vide instruction dated 11.07.2018 issued by the CBEC. However, there is a stipulation in the instruction dated 11.07.2018 that issues involving substantial questions of law should be contested, irrespective of the prescribed monetary limit. In the present case, since there is no substantial question of law involved for consideration by the Tribunal and in view of the fact that the amount involved is less than Rs.20,00,000/-, as per the instruction dated 11.07.2018 of the CBEC, the appeal cannot be entertained on merits.
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5. Accordingly, the appeal filed by the Revenue is dismissed on monetary limits, as per the instructions referred (supra) issued by the CBEC. Miscellaneous application is also disposed of.
(Order dictated in Court)
(P. Anjani Kumar) (S.K. Mohanty)
Member (Technical) Member (Judicial)
nsk