Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, ... vs Sun Pharmaceuticals Inds. Ltd on 30 December, 2015
IN THE CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH AT MUMBAI
Appeal No.
E/1490/10
- Mum
(Arising out Order-in-Appeal No. AGS (88) 37/2010 dated 17.05.2010 passed by the Commissioner of Customs & Central Excise (Appeals), Aurangabad)
For approval and signature:
Honble Mr. S.S. Garg, 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 Yes
of the Order?
4. Whether Order is to be circulated to the Departmental Yes
authorities?
Commissioner of Central Excise, Aurangabad
Appellant
Vs.
Sun Pharmaceuticals Inds. Ltd.
Respondent
Appearance:
Shri, Prabhudesai, Supdt. (AR) for the appellant Shri Sanandan Khairnar, Advocate for the respondent CORAM:
Honble Mr. S.S. Garg, Member (Judicial) Date of hearing : 30-12-2015 Date of decision : 30-12-2015 O R D E R No:..
This appeal is filed by the Revenue. The amount involved is less than `5,00,000/-.
2. Keeping in view the fact that the amount involved is less than `5,00,000/- and as per the litigation policy of the Government vide Boards letter F.No. 390/Misc./163/2010-JC dated 17/08/2011 read with Honble Gujarat High Courts judgments in the case of Commissioner of Central Excise, Surat-I vs. Shreenath Fabrics reported in 2014 (303) ELT 540 (Guj.) and in the case of Commissioner of Central Excise, Vadodara-I vs. Pharmanza Herbal Pvt. Ltd. reported in 2014 (306) ELT 153 (Guj.) and the judgment of the Honble Karnataka High Court in the case of Commissioner of Central Excise, Bangalore-III vs. Presscom Products reported in 2011 (268) ELT 344 (Kar.), the appeal of the Revenue is dismissed without going into the merits of the case.
(Operative part pronounced in Court) (S.S. Garg) Member (Judicial) //SR 2