Custom, Excise & Service Tax Tribunal
Cce, Delhi-Ii vs M/S Phoenix Contact (I) Pvt. Ltd on 16 September, 2016
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL West Block No.2, R. K. Puram, New Delhi, Court No. 1 Date of hearing/decision: 16.09.2016 Excise Appeal No. 1149 of 2010 (Arising out of order in appeal No. 71/CE/D-II/2010 dated 24.02.2010 passed by the Commissioner of Central Excise (Appeals), New Delhi). CCE, Delhi-II Appellant Vs. M/s Phoenix Contact (I) Pvt. Ltd. Respondent
(formerly known as M/s Lakshman Exports Pvt. Ltd.) Appearance:
Sh. G. R. Singh, DR for the appellant Revenue Sh. Ghanshyam (Rep.) for the Respondent -assessee Coram:
Honble Mr. Justice (Dr.) Satish Chandra, President Honble Mr. B. Ravichandran, Member (Technical) F. O. No. 53730/ 2016 Per: Justice (Dr.) Satish Chandra:
Shri G. R. Singh, ld. DR for the Revenue submits that in the instant appeal, the tax effect is less than the prescribed limit as per CBECs Circular F. No. 390/Misc./163/2010-JC, dated 17.12.2015. Hence, he prays for withdrawal of the appeal.
2. When the appeal is having the tax effect less than the prescribed limit, the appeal is not maintainable. Hence, the appeal is dismissed in liminie.
(Dictated and pronounced in the open Court).
(Justice (Dr.) Satish Chandra) President (B. Ravichandran) Member (Technical) Pant