Custom, Excise & Service Tax Tribunal
Cce & St, Hyderabad-Iii vs Sh. V. Phani Sekhar on 9 May, 2016
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL REGIONAL BENCH AT HYDERABAD Division Bench Court I For approval and signature: Honble Sh. Madhu Mohan Damodhar, 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 Lordship wish to see the fair copy of the Order? 4. Whether Order is to be circulated to the Departmental authorities? Sl. No. Appeal No. Appellant Respondent
Impugned Order
1. E/MA/30041/2016 E/676/2009 CCE & ST, Hyderabad-III Sh. V. Phani Sekhar OIA No.8 to 10/2009 (H-III) CE dt. 30.03.2009
2. E/MA/30054/2016 E/553/2009 CCE & ST, Hyderabad-III M/s Innosoft Technologies Ltd., OIO No.04/2009 dt.27.02.2009
3. ST/MA/30057/2016 ST/1359/2011 CCE & ST, Hyderabad-II M/s Sri Lakshmi Constructions OIA No.13/2011-(H-II) S.Tax dt.31/01/2011
4. ST/MA/30058/2016 ST/233/2011 CCE & ST, Hyderabad-II M/s Taher Ali Industries & Projects Pvt Ltd., OIA No.88/2010 (H-II) S.Tax dt. 22.10.2010
5. E/MA/30121/2016 E/23114/2014 CCE & ST, Tirupati M/s Sree Radhakrishna Alloys Pvt Ltd., OIA No.23 & 24/2014 (T) CE dt.24.06.2014
6. E/MA/30133/2016 E/2042/2010 CCE & ST, Tirupati M/s M.M. Cylinders (P) Ltd., OIA No.9 to 14/2009(T) CE dt.26.02.2010
7. E/MA/30138/2016 E/405/2008 CCE & ST, Tirupati M/s Nandi Polymers India Pvt Ltd., OIA No.14/2008 (T) CE dt.30.01.2008
8. E/MA/30151/2016 E/3173/2011 CCE, Visakhapatnam-I M/s Refcom India Pvt Ltd., OIA No.40/2011 (V-I) CE dt.29.09.2011
9. E/MA/30176/2016 E/20256/2014 CCE, Visakhapatnam-I M/s Beekay Structural Steels OIA No.VIZ-EXCUS-001-APP-047-13-14 dt. 11/11/2013
10. C/MA/30239/2016 C/507/2011 CCE, Visakhapatnam-I M/s High Mount Business Systems OIA No.07/2011 (V) CH dt. 06.01.2011
11. C/MA/3040/2016 C/508/2011 CCE, Visakhapatnam-I M/s Bhawani Enterprises OIA No. 09/2011 (V) CH dt.06.01.2011
12. C/MA/30242/2016 C/525/2011 CCE, Visakhapatnam-I M/s Riddhi Siddhi Enterprises OIA No.02/2011 (V) CH dt.06.01.2011
13. C/MA/30243/2016 C/526/2011 CCE, Visakhapatnam-I M/s Impact Systems Inc OIA No.03/2011 (V) CH dt.06.01.2011
14. C/MA/30244/2016 C/527/2011 CCE, Visakhapatnam-I M/s Rewa Enterprises OIA No.04/2011 (V) CH dt.06.01.2011
15. C/MA/30245/2016 C/541/2011 CCE, Visakhapatnam-I M/s Ramdev Enterprises OIA No.05/2011 (V) CH dt.06.01.2011
16. C/MA/30246/2016 C/542/2011 CCE, Visakhapatnam-I M/s Maa Tara Enterprises OIA No.06/2011 (V) CH dt.06.01.2011
17. C/MA/30268/2016 C/393/2010 CCE, Visakhapatnam-I M/s Ganesh Container Movers Syndicate OIA No.17/2009 (V) CH dt. 28.01.2009
18. C/MA/30286/2016 C/176/2010 CCE Hyderabad-II M/s Sanu Enterprises OIA No.89/2009 (H-II) Cus dt.28.10.2009
19. C/MA/30288/2016 C/169/2010 CCE Hyderabad-II M/s Crystal Systems Ltd., OIA No.88/2009 (H-II) Cus dt.28.10.2009
20. C/MA/30295/2016 C/500/2008 CCE & ST Visakhapatnam-I M/s Synergy Castings Ltd., OIA No.16/2008 (V-I) CE dt.31.03.2008 Appearance For all the Appellants:
Shri M.K. Mall, Assistant Commissioner (AR). For the Respondents at:
1 & 2 None for the respondent.
3 Sh M. Narayan Swamy Naidu for M/s Lakshmi Constructions.
4 None for the respondent.
5 Sh K. Parameshwaran & R. Muralidhar for M/s Sree Radhakrishna Alloys Pvt Ltd., 6 Sh P. Dwarakanath for M/s M.M. Cylinders (P) Ltd., 7 to 19 None for respondent.
20. Sh. Naveen for M/s Synergy Castings Ltd., Coram:
Honble Ms. Sulekha Beevi C.S., Member (Judicial) Honble Sh. Madhu Mohan Damodhar, Member (Technical) Date of Hearing: 09/05/2016 Date of Decision: 09/05/2016 FINAL ORDER No._______________________ [Order per: Sh. Madhu Mohan Damodhar] The above named appellants desire to withdraw the appeals filed by them as per the list before this Tribunal on the following grounds:
(i) Duty amounts in these appeals is below the monetary limits prescribed for appeal before CESTAT in terms of CBEC instructions is F.No. 390/Misc/163/2010-JC dated 17.08.2011 issued in terms of Section 35 (R) of the Central Excise Act, 1944, as amended by subsequent instructions dated 17.12.2015.
(ii) Issues involved in the impugned appeals do not pertain to the exclusion category of para 3 (a), (b) of the circular 390/Misc/163/2010-JC dated 17.08.2011 and para 3(c) of the amended circular of even no. dated 17.12.2015 and that the said instructions are applicable for all pending appeals as envisioned in Boards instructions issued vide F.No. 1080/09/DLA/MISC/15 dated 21.12.2015 (action plan to reduce litigation).
2. The appellants have also submitted that the withdrawal is only in pursuance of Boards instructions with relation to monetary limits and has no precedence value as per Boards instructions dated 12.12.2011.
3. After hearing the learned DR and on perusal of records, we find that the amounts involved in all these appeals are verily less than Rs. 10,00,000/- (Rupees Ten Lakhs only) and are within the ambit of the CBEC Circular No. F.390/Misc./163/2010-JC dated 17.12.2015 read with earlier instruction of even no. dated 17.08.2011 issued in terms of section 35 R of the Central Excise Act, 1944. We further find that even regards appeals filed prior to issue of these instructions, Honble High Court of Karnataka, in the case of Commissioner of Income Tax, Bangalore Vs Ranka & Ranka, reported in [2012 (284) E.L.T. 185 (Kar)], has taken a view that the circular is applicable in respect of appeals filed prior issue of instructions also. Even though the decision relates to income tax, it was rendered in respect of a similar circular issued by CBDT.
4. In view of the above all the afore listed appeals are hereby dismissed as withdrawn. (Operative part of this order was pronounced in Court on conclusion of the hearing) (MADHU MOHAN DAMODHAR) (SULEKHA BEEVI C.S.) MEMBER(TECHNICAL) MEMBER(JUDICIAL) Jaya.
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