Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, ... vs (1) San Soaps & Detergents on 9 June, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Final Order Nos. 20950-20951 / 2014 Appeal(s) Involved: E/338/2007-DB, E/879/2006-DB [Arising out of Order-in-Appeal No. 10/2017 dated 31/01/2007 passed by the Commissioner of Central Excise, Bangalore] [Arising out of Order-in-Appeal No. 149/2006 dated 17/05/2006 passed by the Commissioner of Central Excise, Mangalore] Commissioner of Central Excise, Customs and Service Tax Bangalore-I Post Box No. 5400, CR Buildings, Bangalore - 560 001 Appellant(s) Commissioner of Central Excise, Customs and Service Tax Belgaum No. 71, Club Road, Central Excise Building, Belgaum - 590 001 Karnataka Appellant(s) Versus (1) San Soaps & Detergents Godavari Estate, Near Budigere Cross, Off Old Madras Road, Bangalore - 560 049 Respondent(s)
(2) Basant Floorings Pvt. Ltd.
No.43-44, KIADB Indl. Area Tarihal, Gokul Road, Hubli Respondent(s) Appearance:
Mr. N. Jagdish, AR For the Appellant (1) None (2) Mr. M.S. Nagaraja, Advocate T. Rajeswara Sastry & Associates, #48, 11th Main, Banashankari, 2nd Stage, Bangalore - 560 070 For the Respondent CORAM:
HON'BLE SHRI B.S.V. MURTHY, TECHNICAL MEMBER HON'BLE SHRI S.K. MOHANTY, JUDICIAL MEMBER Date of Hearing: 09/06/2014 Date of Decision: 09/06/2014 Order Per: B.S.V. MURTHY No one is present for respondent No. (1) and Mr. M.S. Nagaraja, Advocate appeared for respondent No. (2).
2. Heard the learned AR.
3. In both these appeals the amount involved is less than Rs. Five lakhs. Even though these appeals were filed prior to issue of Circular by the Board prescribing mandatory limits for filing the appeal by Revenue, in the light of the Honble High Court of Karnataka in the case of Commissioner of Income Tax, Bangalore Vs. Ranka & Ranka reported in [2012 (284) E.L.T. 185 (Kar.)], we have to hold that these appeals are not maintainable. Accordingly, the appeals are rejected as not maintainable. (Operative portion of the order has been pronounced in open court on 09.06.2014) (S.K. MOHANTY) JUDICIAL MEMBER (B.S.V. MURTHY) TECHNICAL MEMBER iss