Custom, Excise & Service Tax Tribunal
M/S. Vls Global Logistics Pvt. Ltd vs Cc (Port-Import) Chennai on 5 October, 2017
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
C/510/2009
(Arising out of Order-in-Appeal C. Cus.No. 987/2009 dated 04.09.2009 passed by the Commissioner of Customs (Appeals), Chennai).
M/s. VLS Global Logistics Pvt. Ltd. Appellant
Vs.
CC (Port-Import) Chennai Respondent
Appearance Shri G. Derrick Sam, Adv., for the appellant Shri K. Veerabhadra Reddy, JC (AR) for the Respondent. CORAM :
Honble Smt. Sulekha Beevi C.S., Member (Judicial) Honble Shri Madhu Mohan Damodhar, Member (Technical) Date of Hearing/Decision: 05.10.2017 FINAL ORDER No. 42278/2017 Per: Bench The amount involved in the above appeal is below Rs.2 lakhs. Proviso to Section 35B of Central Excise Act, 1944 as well as Section 129A of Customs Act, 1962 provides that the Tribunal may, in its discretion, refuse to admit an appeal if the amount involved in appeal does not exceed Rs.2 lakhs. Due to the huge pendency of cases and repeated adjournments of matters of small amount clogging the Board, it is deem fit to dispose the appeal below the amount of Rs.2 lakhs on the basis of monetary limit as stated in the above Section of the respective Acts.
2. It is however clarified that the appeal is dismissed only on monetary limit and that this order will not be a precedent on identical issue for higher amount. The appeal is dismissed on monetary limits.
(Order dictated and pronounced in the Open Court )
(MADHU MOHAN DAMODHAR) (SULEKHA BEEVI C.S.)
MEMBER (TECHNICAL) MEMBER (JUDICIAL)
BB
2