Custom, Excise & Service Tax Tribunal
Cce, Aurangabad, Cce, Raigad vs M/S Indurance Technologies Pvt. Ltd on 16 June, 2015
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT MUMBAI COURT NO. I Appeal No. E/1430, 1438, 1432, 1496, 1568, 1569, 931, 1592, 1626, 1628, 1635, 1668, 1931/10-Mum [Arising out of O-I-A No. AGS(81)52/2010 dtd. 05.05.2010 passed by CCE, Aurangabad, O-I-A No. YDB/196/RGD/2010 dtd. 20.04.2010 passed by CCE, Raigad, O-I-A No. AGS(92)71/2010 dtd. 17.05.2010 passed by CCE, Aurangabad, O-I-A No. M-I/PAP/87 to 89/2010 dtd. 16.02.2010 passed by CCE, Mumbai-I, O-I-A No. YDB/254/RGD/2010 dtd. 20.05.2010 passed by CCE, Raigad, O-I-A No. AKP/178/NSK/2009 dtd. 14.06.2010 passed by CCE, Nasik, O-I-A No. AGS(97)104/2010 dtd. 03.06.2010 passed by CCE, Aurangabad, O-I-A No. SR/165/NGP/2010 dtd. 2.6.2010 passed by CCE, Nagpur, O-I-A No. SR/240/NGP/2010 dtd. 30.07.2010 passed by CCE, Nagpur, O-I-A No. PKS/250/BEL/2010 dtd. 17.08.2010 passed by CCE, Mumbai-III]. 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, Aurangabad, CCE, Raigad CCE, Mumbai-I, CCE, Nasik CCE, Nagpur, CCE, Mumbai-III Appellants Vs. M/s Indurance Technologies Pvt. Ltd. M/s Pidilite Industries Ltd. M/s Hindustan Composites Ltd. M/s Parle Products Pvt. Ltd. M/s Metasulf Pvt. Ltd.
M/s Caprihance India Ltd. M/s Dnyaneshwar SSK Ltd.
M/s Mineral Exploration Ltd. M/s Manikgarh Cement M/s Vidyut Metallics Pvt. Ltd. Respondents Appearance:
Ms Mansi Patil for Parle Products Pvt. Ltd. & Indurance Technologies Pvt. Ltd. Shri Shekhar A. Sawautalesai for Pidilite Industries Ltd. Shri Rajesh Oslwal for Caprihance India Ltd. Shri J.C. Patel for Manikgarh Cement Shri Prasad P., Advt. for Vidyut Metallics P. Ltd. for Appellants Shri L. Suneja, A.C. (AR) for Respondents CORAM:
HONBLE SHRI M.V. RAVINDRAN, MEMBER (JUDICIAL) Date of Hearing: 16.06.2015 Date of Decision: 16.06.2015 ORDER NO.
Per: Shri M. V. Ravindran, Member (Judicial)
1. These all appeals are filed by the revenue against impugned Order Nos. AGS(81)52/2010 dtd. 05.05.2010, YDB/196/RGD/2010 dtd. 20.04.2010, AGS(92)71/2010 dtd. 17.05.2010, M-I/PAP/87 to 89/2010 dtd. 16.02.2010, YDB/254/RGD/2010 dtd. 20.05.2010, AKP/178/NSK/2009 dtd. 14.06.2010, AGS(97)104/2010 dtd. 03.06.2010, SR/165/NGP/2010 dtd. 2.6.2010, SR/240/NGP/2010 dtd. 30.07.2010, PKS/250/BEL/2010 dtd. 17.08.2010
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