Custom, Excise & Service Tax Tribunal
C.C.E., Belgaum vs M/S Shri Hiranyakehsi Sahakari Sakkare ... on 1 October, 2013
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE E/449/2010-SM [Arising out of Order-in-Appeal No.33/2010 dated 15/01/2010 passed by the Commissioner of Central Excise (Appeals), Mangalore] C.C.E., BELGAUM Appellant Versus M/s Shri Hiranyakehsi Sahakari Sakkare Karkhane Niyamit Respondent
Appearance:
Mr. N. Jagdish, Superintendent(AR) For the Appellant None For the Respondent CORAM:
HON'BLE SHRI B.S.V. MURTHY, TECHNICAL MEMBER Date of Hearing: 01/10/2013 Date of Decision: 01/10/2013 Final Order No 26657 / 2013 When the matter was called, nobody is present on behalf of the respondent-assessee. On going through the records and hearing learned Authorised Representative (AR) on behalf of Revenue (appellant), I find that the appeal can be disposed of even in the absence of the respondent.
2. In this appeal, the duty amount involved is Rs. 2,600/-. Even though this appeal was filed prior to issue of the Boards Circular 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.)], I have to hold that the appeal is not maintainable. Accordingly, the appeal is rejected as not maintainable. (Order dictated and pronounced in open court) (B.S.V. MURTHY) TECHNICAL MEMBER /vc/