Custom, Excise & Service Tax Tribunal
M/S Apar Industries Ltd vs Comm. Of Central Excise, Mumbai-Ii on 19 June, 2015
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH AT MUMBAI
COURT NO. I
Appeal No. E/987/10
E/S/1107/10
[Arising out of Order-in-Appeal No. YDB/211/M-II/2010 dated 23.04.2010 passed by the Commissioner of Central Excise (Appeals), Mumbai-II].
For approval and signature:
Honble Shri M.V. Ravindran, Member (Judicial)
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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 : No 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?
====================================================== M/s Apar Industries Ltd.
Appellant Vs. Comm. of Central Excise, Mumbai-II Respondent Appearance:
None for Appellant Shri Ashutosh Nath, A.C. (AR) for Respondent CORAM:
HONBLE SHRI M.V. RAVINDRAN, MEMBER (JUDICIAL) Date of Hearing: 19.06.2015 Date of Decision: 19.06.2015 ORDER NO.
Per: Shri M. V. Ravindran, Member (Judicial)
1. This appeal is directed against Order-in-Appeal No. YDB/211/M-II/2010 dated 23.04.2010.
2. When the matter was called, none appeared for the appellant nor there is request for adjournment.
3. Heard the learned departmental representative and perused the records.
4. On perusal of the records, I find that the amount involved in this case is Rs.16,017/- which is very negligible and the issue is also of non-recurring nature.
5. In view of this, I dismiss the appeal as per second proviso to Section 35B(1) of Central Excise Act, 1944.
(Dictated in Court) (M.V. Ravindran) Saifi Member (Judicial) 1