Custom, Excise & Service Tax Tribunal
5. St/180/2007 Cce, Mangalore M/S Shyam ... vs 6. St/221/2007 Cce, Mangalore M/S ... on 8 October, 2013
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, SOUTH ZONAL BENCH AT BANGALORE COURT I S. No. Appeal No. Appellant Respondent OIA No. & date
1. ST/176/2007 CST, Bangalore M/s Vinarom Pvt. Ltd. 5/2007 dated 28.2.2007
2. ST/190/2007 CCE, Belgaum M/s Vastrad Automobiles 106/2007 dated 08.3.2007
3. ST/191/2007 CCE, Belgaum M/s Shodha Motors Pvt. Ltd. 116/2007 dated 14.3.2007
4. ST/192/2007 CCE, Belgaum M/s Sanjog Pharma 120/2007 dated 14.3.2007
5. ST/180/2007 CCE, Mangalore M/s Shyam Vision 77/2007-CE dated 28.2.2007
6. ST/221/2007 CCE, Mangalore M/s Varahi Doordarshana Balaga 88/2007-CE dated 2.3.2007 Appearance Mr. A.K. Nigam, Addl. Commissioner (AR), Mr. R. Gurunathan, Addl. Commissioners (AR) and Ms. Sabrina Cano, Superintendent (AR) for the Revenue. Mr. J.S. Bhanumurthy, Advocate for respondent, M/s Vinarom Pvt. Ltd. None appeared on behalf of respondents at serial No. 2 to 6 above.
CORAM SHRI B.S.V. MURTHY, HONBLE MEMBER (TECHNICAL) Date of hearing : 08/10/2013 Date of decision : 08/10/2013 FINAL ORDER Nos. 26707 26712 2013 When the matter was called, none appeared on behalf of the respondents at serial Nos. 2 to 6 above. On going through the records and hearing learned Authorised Representatives on behalf of Revenue (appellant), I find that the appeals can be disposed of even in the absence of the respondents.
2. Learned AR submits that the amount involved in each case is less than Rs. 5 lakhs. Even though these appeals were 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 appeals are not maintainable. Accordingly, all the appeal are rejected as not maintainable. (Order dictated and pronounced in open court) (B.S.V. MURTHY) TECHNICAL MEMBER /vc/