Custom, Excise & Service Tax Tribunal
Boc India Ltd vs Cce, Faridabad on 6 October, 2016
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SCO 147-148, SECTOR 17-C, CHANDIGARH-160017 DIVISION BENCH COURT NO.1 Appeal No. E/379/2007-Ex(DB) [Arising out of the OIA No.86/CE/Appl/DLH-IV/2006 dated 02.11.06 passed by the CCE (Appeals), Delhi-IV, Faridabad) Date of Hearing/Decision: 06.10.2016 For Approval & signature: Honble Mr.Ashok Jindal, Member (Judicial) 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 BOC India Ltd. Appellant Vs. CCE, Faridabad Respondent
Appearance None,- for the appellant Sh. R.K. Singh, AR- for the respondent CORAM:Honble Mr.Ashok Jindal, Member (Judicial) Honble Mr.Devender Singh, Member (Technical) FINAL ORDER NO.: 61513/2016 PER: ASHOK JINDAL The appellant is in appeal against the impugned order rejecting the refund claim of Rs. 89,936.39/-.
2. The matter was called for hearing. None appeared on behalf of the appellant, the request has been received for adjournment of the matter. Records have been perused.
3. On perusal of the records, we find that the matter was listed earlier on 14.09.2016 and request was received by this Tribunal. The matter was adjourned for today. Today also an request has been made by the Ld. Counsel for the appellant for adjournment. Considering the fact that the appeal pertains to the year 2007, therefore, the same may be taken up for consideration.
4. We find that the amount of refund claim involved in the matter is only 89,936.39 which is less than Rs. 2 Lacs, therefore, invoking the provisions of Section 35B of the Central Excise Act, 1944 which provides as under:
Provided further that the appellate Tribunal may, in its discretion, refuse to admit an appeal in respect of an order referred to in clause (b) or clause (c) or clause (d) where-
(i) in any disputed case, other than a case where the determination of any question having a relation to the rate of duty of excise or to the value of goods for purpose of assessment is in issue or in one of the points in issue, the difference in duty involved or the duty involved; or
(ii) the amount of fine or penalty determined by such order, does not exceed (two lakh rupees);
We refuse to admit the appeal. Consequently, the appeal is dismissed.
(Dictated and pronounced in the open court)
(Devender Singh) ( Ashok Jindal)
Member (Technical) Member (Judicial)
rt
1
E/379/2007
BOC India Ltd. VS. CCE, Faridabad.