Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, ... vs Icomm Tele Ltd on 24 January, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Final Order No. 20093 / 2014 Application(s) Involved: E/Stay/29156/2013 in E/28474/2013-SM Appeal(s) Involved: E/28474/2013-SM [Arising out of Order-in-Appeal No. 07/2013 dated 14/05/2013 passed by the Commissioner of Central Excise, Customs & Service Tax, Visakhapatnam-II] Commissioner of Central Excise, Customs and Service Tax - Cochin C R Building, I S Press Road, Ernakulam, Cochin - 682 018, Kerala Appellant(s) Versus ICOMM Tele Ltd. C/o, Mrs. S. Annapurna, W/o, Mr. S. V. S. Malleswar Rao, D. No.9-7-060, Bezawada Garden , Yanam - 533 464 Respondent(s)
Appearance:
Mr N. Jagdish, Superintendent (AR) For the Appellant None For the Respondent CORAM:
HON'BLE SHRI B.S.V. MURTHY, TECHNICAL MEMBER Date of Hearing: 24/01/2014 Date of Decision: 24/01/2014 None is present on behalf of the respondent. However, since the issue involved could be decided in favour of the respondent on going through the records, I consider that the appeal can be decided even in their absence and accordingly, appeal is taken up for final decision.
2. In this appeal the amount involved is less than Rs. Five lakhs. Even though the appeal was filed prior to issue of Circular by the Board 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.)] and C.B.E.C. Circular No. 390/Misc./163/2010-JC dt. 17/08/2011, I have to hold that the appeal is not maintainable. Accordingly, the appeal is rejected as not maintainable.
3. Further I also find from the records that there was a stay application filed by the Revenue which never got listed. Since the appeal itself has to be rejected, the stay application also gets disposed of. (Operative part of this order was pronounced in court on 24.01.2014) (B.S.V. MURTHY) TECHNICAL MEMBER iss