Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise & ... vs M/S. Welding Specialities (I) P. Ltd on 26 September, 2016
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT MUMBAI COURT NO. II APPEAL NO. E/1918/02, E/1511, 3690/04 [Arising out of Order-in- Appeal No. SDK(1410) 73/AUR/2002 dated 31-1-2002 passed by the Commissioner of (Appeals), Mumbai, OIA No. CEX.XI/JMJ/25/916/NSK/APL/2004 dated 30-1-2004 passed by Commissioner(A) of Central Excise & Customs Nashik, OIA no. PII/BKS/381/2004 dated 27-8-2004 passed by Commissioner of Central Excise & Customs (Appeals-II), Pune-I ] For approval and signature: Honble Mr Ramesh Nair, Member(Judicial) Honble Mr. C.J. Mathew, Member(Technical) =======================================================
1. Whether Press Reporters may be allowed to see : No 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 : seen of the Order?
4. Whether Order is to be circulated to the Departmental: Yes authorities?
======================================================= Commissioner of Central Excise & Customs, Aurangabad, Commissioner of Central Excise & Customs, Nashik Commissioner of Central Excise, Pune-II :
Appellant VS M/s. Welding Specialities (I) P. Ltd M/s. Basic Arch Products Pvt Ltd M/s. Engineering Technologies Kolhapur :
Respondent Appearance Shri. V.K. Agarwal, Addl. Commissioner(A.R.) for the Revenue None the Respondent CORAM:
Honble Mr Ramesh Nair, Member(Judicial) Honble Mr. C.J. Mathew, Member(Technical) Date of hearing: 26/9/2016 Date of decision: 26/9/2016 ORDER NO.
Per : Ramesh Nair These appeals are filed by the Revenue against Order-in- Appeal No. SDK(1410) 73/AUR/2002 dated 31-1-2002 passed by the Commissioner of (Appeals), Mumbai, OIA No. CEX.XI/JMJ/25/916/NSK/APL/2004 dated 30-1-2004 passed by Commissioner(A) of Central Excise & Customs Nashik, OIA no. PII/BKS/381/2004 dated 27-8-2004 passed by Commissioner of Central Excise & Customs (Appeals-II), Pune-I.
2. Heard the Learned A.R. and perused the records.
3. We find that amount involved in these cases are not exceeding Rs.10 lakhs, hence the appeals can be disposed of on Governments litigation policy.
4. As per the Boards Circular F.No.390/Misc./163/2010-JC dated 17/8/2011 as amended by Circular F. No. 390/Misc./163/2010-JC dated 17.12.2015 on Governments litigation, the Revenue is not suppose to file appeal before this Tribunal, if the amount of duty or penalty or interest involved is not exceeding Rs. 10 lacs. However case involving the issue of classification and refund of legal and recurring nature was excluded from the litigation policy. The present cases do not involve any of the aforesaid issues therefore the appeals are dismissed as per the above referred Governments litigation policy, without going into the merit of these cases.
(Operative part pronounced in court) C.J. Mathew Member (Technical) Ramesh Nair Member (Judicial) sk 3 E/1918/02, E/1511, 3690/04