Custom, Excise & Service Tax Tribunal
Cc (Import) Nhavasheva vs M. K. Y. Enterprises Pvt. Ltd on 18 July, 2018
IN THE CUSTOMS, EXCISE AND SERVICE TAX
APPELLATE TRIBUNAL
WEST ZONAL BENCH AT MUMBAI
APPEAL NO: C/449/2012
[Arising out of Order-in-Appeal No: 114(Gr.IIG)/2012 (JNCH) IMP -
103 dated 29/02/2012 passed by the Commissioner of Customs
(Appeals), Mumbai - II.]
Commissioner of Customs (Import)
Nhava Sheva ...Applicant Appellant
versus
MKY Enterprises Pvt Ltd ...Respondent
Appearance:
Shri Manoj Kumar, Asstt. Commissioner (AR) for appellant None for respondent CORAM:
Hon'ble Shri Anil Choudhary, Member (Judicial) Hon'ble Shri C J Mathew, Member (Technical) Date of hearing: 18/07/2018 Date of decision: 18/07/2018 ORDER NO: A/86936 / 2018 Per: Anil Choudhary After hearing the Learned Authorised Representative and perusing the records, it is seen that the amount of refund involved in C/449/2012 2 this case is less than ` 10 lakhs. Thus, the present case of Revenue squarely falls under the litigation policy of Central Board of Excise & Customs vide F. No. 390/MISC/163/ 2010/ JC dated 17th December 2015 wherein monetary limit for filing appeal has been prescribed at ` 10 lakhs. The said circular has been further amended by F. No. 390/Misc./116/2017-JC dated 4th April 2018 by directing that irrespective of the nature in dispute, any matter below the threshold of ₹10 lakhs shall not be contested and all pending cases shall be withdrawn.
2. Accordingly, the appeal of Revenue is dismissed in accordance with the litigation policy issued by CBEC.
(Dictated in Court)
(C J Mathew) (Anil Choudhary)
Member (Technical) Member (Judicial)
*/as1907