Custom, Excise & Service Tax Tribunal
Cce, Mumbai-I vs M/S Parle Products Pvt. Ltd on 15 June, 2015
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT MUMBAI COURT NO. I Appeal No. E/1342, 1351, 1385, 1437, 1438, 1439, 1443, 1444, 1451, 1483 & 1484/10-Mum [Arising out of O-I-A No. M-I/PAP/132/2010 dtd. 19.03.2010 passed by CCE, Mumbai-I, O-I-A No. AGS(78)02/2010 dtd. 26.04.2010 passed by CCE, Aurangabad, O-I-A No. SR/134/NGP/2010 dtd. 26.04.2010 passed by CCE, Nagpur, O-I-A No. P-II/PAP/72 to 74/2010 dtd. 29.04.2010 passed by CCE, Thane-II, O-I-A No. M-I/PAP/142 to 143/2010 dtd. 29.03.2010 passed by CCE, Mumbai-I, O-I-A No. SB/62/TH-I/10 dtd. 30.04.2010 passed by CCE, O-I-A No. AKP/139 & 140/NSK/2010 dtd. 11.05.2010 passed by CCE, Nashik]. For approval and signature: Honble Shri M.V. Ravindran, Member (Judicial) ======================================================
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?
====================================================== CCE, Mumbai-I CCE, Aurangabad CCE, Nagpur CCE, Kolhapur CCE, Thane-II CCE, Thane-I CCE, Nashik Appellants Vs. M/s Parle Products Pvt. Ltd. M/s Essem Sruinisons Systems Pvt. Ltd. M/s B.P. Ergo Ltd.
M/s Vilson Roofing Products Pvt. Ltd. M/s Dicitex Furnishings Pvt. Ltd. M/s Dicitex Dicor Pvt. Ltd. M/s Saket Tex Dye Pvt. Ltd. M/s Glenmark Pharma. Ltd. Respondents Appearance:
Shri H.M. Dixit, A.C. (AR) for Appellants Ms Mansi Patel, Consultant for Parle Products Shri Prasad S. Tendulkar, Consultant for Vilson Roofing Shri Mihir Mehta, Advt for Dicitex Furnishing & Dicitex Dicor Ltd. for Respondents CORAM:
HONBLE SHRI M.V. RAVINDRAN, MEMBER (JUDICIAL) Date of Hearing: 15.06.2015 Date of Decision: 15.06.2015 ORDER NO.
Per: Shri M. V. Ravindran, Member (Judicial)
1. These all appeals are filed by the revenue against impugned Order Nos. M-I/PAP/132/2010 dtd. 19.03.2010, AGS(78)02/2010 dtd. 26.04.2010, SR/134/NGP/2010 dtd. 26.04.2010, P-II/PAP/72 to 74/2010 dtd. 29.04.2010, M-I/PAP/142 to 143/2010 dtd. 29.03.2010, SB/62/TH-I/10 dtd. 30.04.2010, AKP/139 & 140/NSK/2010 dtd. 11.05.2010.
2. Since all the appeals raise the same question, they are being disposed by the common order. After hearing the departmental Representative and perusal of records, I find that the amount involved in these cases is less than Rs. Five Lakhs. As per the CBEC Circular Number 390/MISC./163/2010-GC dated 27th August 2011, monetary limit of Rs. Five Lakhs is fixed, for filing the appeal to the Tribunal.
3. Since the amount is less than threshold limit, I dismiss all the appeals keeping the issue involved open for deciding in an appropriate matter.
4. Appeals are dismissed.
(Dictated in Court) (M.V. Ravindran) Saifi Member (Judicial) 1