Custom, Excise & Service Tax Tribunal
C.C.E , Jallandhar (Hqrs. At Chd.) vs M/S Shankar Printing Mills, Amritsar on 16 September, 2016
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SCO 147-148, SECTOR 17-C, CHANDIGARH-160017 COURT NO.1 Appeal No.E/1419/2007-EX(SM) [Arising out of the Order-in-Appeal No. 340/CE/JAl/2006 dated 24.11.2006 passed by the Commissioner of Central Excise (Appeals), Jalandhar (Hqrs at Chandigarh)) Date of Hearing/Decision: 16.09.16 For Approval & signature: Honble Mr. Devender Singh, Member (Technical) 1. Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2. Whether it would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? No 3. Whether their Lordships wish to see the fair copy of the order? seen 4. Whether order is to be circulated to the Department Authorities? Yes C.C.E , Jallandhar (Hqrs. At Chd.) Appellant Vs. M/s Shankar Printing Mills, Amritsar Respondent
Appearance Shri Atul Handa, AR- for the appellant None, Advocate- for the respondent CORAM: Honble Mr. Devender Singh, Member (Technical) FINAL ORDER NO 61341/2016 PER: DEVENDER SINGH
1. The Revenue has filed this appeal against the order of Commissioner of Central Excise (Appeals) dated 24.11.2006.
2. At the outset the Ld. AR appearing on behalf of the Revenue submits that the duty involved in this case is Rs. 5,06,117.32/- and the matter is covered by the litigation policy instructions dated 17.12.2015 issued by the CBEC in exercise of the powers conferred by Section 35R of the Central Excise Act, 1944 fixing monetary limits below which appeal shall not be filed in the Tribunal. The monetary limit has been enhanced to Rs. 10 Lakhs through the said instructions. Further, the Board vide letter dated 1.1.2016 clarified that the said instructions will apply to all pending appeals in CESTAT.
3. I also find that the Honble High Courts of Madras, Karnataka and Gujarat have held that the litigation policy containing monetary limit for filing appeals will apply to pending appeals also. [2015 (40) STR 656 (Mad); 2014 (306) ELT (Guj); 2011 (268) ELT 344 (kar.)]
4. Considering the above position, I dismiss the appeal filed by the Revenue. ( Dictated and pronounced in the open Court) (Devender Singh) Member (Technical) RT 1 E/1419/2007 CCE, Jallandhar Vs. M/s Shankar Printing Mills, Amritsar