Custom, Excise & Service Tax Tribunal
Commissioner Of Customs (Appeals) vs M/S G N Shipbreakers on 7 March, 2017
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL O-20, New Mental Hospital Compound, Meghani Nagar, West Zonal Bench, Ahmedabad 380 014 -ooOoo- Appeal No. : C/183/2010 Arising out of OIA-31-32/COMMR-A-/JMN/2010 dt 11/02/2010 passed by the Commissioner of CUSTOMS (Appeals) -JAMNAGAR Commissioner of CUSTOMS (Appeals) - JAMNAGAR - Appellant(s) Vs M/s G N Shipbreakers - Respondent(s)
Represented by For Applicant(s) : Shri L Patra, Authorised Representative For Respondent(s) : None CORAM :
Dr D.M. Misra, Hon'ble Member (Judicial) Date of Hearing / Decision : 07/03/2017 ORDER No. A/10599 / 2017 Per : Dr D.M. Misra, None present for the respondent. Heard Ld AR for the Revenue.
2. This appeal is filed by Revenue against OIA-31-32/COMMR-A-/JMN/2010 dt 11/02/2010 passed by the Commissioner of CUSTOMS (Appeals) JAMNAGAR. The amount involved in the present Appeal is less than Rs.10.00 lakhs and covered by the litigation policy Circular of the Board bearing No.390/miscellaneous/163/2011 dt. 17.8.2011 as amended. In the result, the appeal filed by the Revenue is dismissed.
(Dictated and pronounced in the open Court) (D.M. Misra) Member (Judicial) swami ??
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