Custom, Excise & Service Tax Tribunal
Commissioner Of Customs, Csia, Mumbai vs M/S. Mani Prabha Impex on 20 June, 2016
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT MUMBAI COURT NO. II APPEAL NO. C/1265/08 [Arising out of Order-in- Original No. COMMR/TKG/ADJN /08/2008-09 dated 17/9/2008 passed by the Commissioner of Customs (Airport), Mumbai] For approval and signature: Honble Mr Ramesh Nair, Member(Judicial) Honble Mr. C.J. Mathew, Member(Technical) =======================================================
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 :
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?
======================================================= Commissioner of Customs, CSIA, Mumbai :
Appellants VS M/s. Mani Prabha Impex :
Respondent Appearance Shri. Chatru Singh, Asstt. Commissioner(A.R.) for the Appellants None for the Respondent CORAM:
Honble Mr Ramesh Nair, Member(Judicial) Honble Mr. C.J. Mathew, Member(Technical) Date of hearing: 20/6/2016 Date of decision: 20/6/2016 ORDER NO.
Per : Ramesh Nair This appeal is filed by the Revenue against Order-in- Original No. COMMR/TKG/ADJN /08/2008-09 dated 17/9/2008 passed by the Commissioner of Customs (Airport), Mumbai.
2. Learned A.R. appearing on behalf of Revenue stated that the Revenue wish to withdraw the present appeal in the light of litigation policy as the amount involved is less than Rs. 10 lacs.
3. Considering submission made by the Ld. A.R. and keeping in view the fact that the amount involved is less than Rs.10,00,000/- and as per the litigation policy of the Government vide Boards letter F. No. 390/Misc./163/2010-JC dated 17/08/2011 as amended by Circular dated 17.12.2015 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 in terms of Governments litigation policy without going into the merits of the case.
(Dictated in court) C.J. Mathew Member (Technical) Ramesh Nair Member (Judicial) sk 2