Custom, Excise & Service Tax Tribunal
(Arising Out Of Order-In-Appeal ... vs Shalimar Food Products on 10 June, 2015
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST ZONAL BENCH AT MUMBAI COURT No.II IN APPEAL No.E/348/06 (Arising out of order-in-appeal No.AT/555/M-II/2005 dated 28/10/2005 passed by the Commissioner of Customs & Central Excise (Appeals), Mumbai.) Applicant Represented by: Mr.Sanjay Hasija, Supdt. (AR) Commissioner of Central Excise, Mumbai Versus Shalimar Food Products Respondent Represented by:
None Date of hearing 10/06/2015 Date of decision 10/06/2015 CORAM Mr. P.K. Jain, Honble Member (Technical) Mr.S.S. Garg, Honble Member (Judicial) ORDER No: ..
Per: P.K. Jain
1. This appeal is filed by the Revenue. The amount involved is less than Rs.5,00,000/-.
2. Keeping in view the fact that the amount involved is less than Rs.5,00,000/- and as per the litigation policy of the Government vide Boards letter F.No. 390/Misc./163/2010-JC dated 17.8.2011 read with Honble Gujarat High Courts judgments in the case of CCE, Surat-I vs. Shreenath Fabrics reported in 2014 (303) ELT 540 (Guj.) and in the case of CCE-Vadodara-I vs. Pharmanza Herbal Pvt. Ltd. reported in 2014 (306) ELT 153 (Guj.) and the judgment of the Honble Karnataka High Court in the case of CCE, Bangalore-III vs. Presscom Products reported in 2011 (268) ELT 344 (Kar.), the appeal of the Revenue is dismissed without going into the merits of the case. (Dictated in Court) (S.S. Garg) Member (Judicial) (P.K. Jain) Member (Technical) pj 2