Custom, Excise & Service Tax Tribunal
Vadodara-Ii vs J P Extrusiontech Ltd on 17 October, 2019
Customs, Excise & Service Tax Appellate Tribunal,
West Zonal Bench : Ahmedabad
REGIONAL BENCH - COURT NO. 3
Excise Appeal No. 11846 of 2019
ST/CO/10768/2017
[Arising out of Order-in-Appeal No OIA-VAD-EXCUS-002-APP-674-2018-19 dated
29/03/2019 passed by Commissioner (Appeal) of Central Excise & ST, Vadodara-II]
Commissioner of Central Excise & ST, Vadodara .... Appellant
1st Floor... Room No.101,
New Central Excise Building,
Vadodara, Gujarat-390023
VERSUS
J P Extrusiontech Limited ..... Respondent
Plot No. 1701, Gidc, Ankleshwar BHARUCH, GUJARAT APPEARANCE :
Shri T.K. Sikdar, Assistant Commissioner for the Appellant-Revenue None for the Respondent CORAM: HON'BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) HON'BLE MR. RAJU, MEMBER (TECHNICAL) FINAL ORDER NO. A/11953/2019 DATE OF HEARING/ DECISION : 17.10.2019 RAMESH NAIR :
On perusal of the record, we find that amount involved is less than Rs. 50 Lakh. In terms of Board's Circular on Government's Litigation Policy Instruction vide F.No. 390/Misc/116/2017-JC dated 22.08.2019, as amended, Revenue is not supposed to file appeal where the amount involved is not exceeding Rs 50 Lakhs. Accordingly, the appeal is dismissed on the ground of Government's litigation policy, without going into merits of the appeal.
(Dictated and pronounced in the open court) (Ramesh Nair) Member (Judicial) (Raju) Member (Technical) KL