Custom, Excise & Service Tax Tribunal
Commisioner-Kolkata(Port) vs Apl Metals Ltd on 8 April, 2025
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL, KOLKATA
REGIONAL BENCH - COURT NO.1
Customs Miscellaneous Application No. 75109 of 2020 (COD)
And
Customs Miscellaneous Application no. 75110 of 2020 (Stay)
And
Customs Appeal No. 75069 of 2020
(Arising out of Order-in-Appeal No. KOL/CUS(PORT)/AA/493/2019 dated 08.07.2019
passed by Commissioner of Customs (Appeals), Kolkata)
Commr. of Customs (Port),Kolkata
(15/1, Strand Road, Kolkata-700001)
Appellant
VERSUS
M/s. APL Metals Ltd.
(Mouza- Kanakpur, P. O.-Naranda, Panskura, Purba Midnapur, West Bengal-721139)
Respondent
APPEARANCE :
Shri A. K. Chaudhury, Authorized Representative for the Appellant None for the Respondent CORAM:
HON'BLE MR. R. MURALIDHAR, MEMBER (JUDICIAL) HON'BLE MR. RAJEEV TANDON, MEMBER (TECHNICAL) MISCELLANEOUS ORDER NO. 75334-75335/2025 FINAL ORDER NO. 76007/2025 Date of Hearing : 8th April 2025 Date of Decision : 8th April 2025 PER R. MURALIDHAR Being satisfied with the explanation given by the Revenue, the delay in filing the appeal before the Tribunal is condoned. MA (COD) is allowed.
2. As far as the Stay Petition filed by the Department is concerned, it is observed that the same is filed in a routine and mechanical manner without any application of mind. The same is of a casual nature. The said Stay Petition, filed by the Department is dismissed.
3. On perusal of records, we find that the amount involved in the present case is below Rs.50.00 Lakhs. Vide Board's Instruction under F. 2 No. 390/Misc/30/2023-JC dated 02.11.2023 has specified the monetary limits and it has been notified that the Department shall not file appeal before the Tribunal, if the amount of demand is less than Rs.50 Lakhs in the impugned order. Accordingly, the present Appeal filed by the Revenue is dismissed.
(Dictated and pronounced in the open court.) Sd/-
(R. Muralidhar) Member (Judicial) Sd/-
(Rajeev Tandon) Member (Technical) Pooja