Custom, Excise & Service Tax Tribunal
C.C.E. Chandigarh vs Him Cylinders Ltd on 30 December, 2016
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL SCO 147-148, SECTOR 17-C, CHANDIGARH 160 017 COURT NO. I APPEAL NO. E/3797/2010 [Arising out of Order-in-Original No. 88/CE/CHD-I/2010 dated 30.07.2010 passed by the Commissioner of Central Excise Chandigarh-I] Date of hearing/decision: 30.12.2016 For approval and signature: Honble Mr. Ashok Jindal, Member (Judicial) =======================================================
C.C.E. Chandigarh :
Appellant(s) VS Him Cylinders Ltd.
:
Respondent(s) ======================================================= Appearance:
Sh. Atul Handa, A.R. for the Appellant(s) Sh. Amninder Singh, Advocate for the Respondent(s) CORAM:
Honble Mr. Ashok Jindal, Member (Judicial) FINAL ORDER NO. 61814/2016 Per : Ashok Jindal Revenue is in appeal against the order dated 30.07.2010 of Commissioner (Appeals) Central Excise, Chandigarh-I, wherein the demand of duty was dropped.
2. I am informed about the instructions dated 17.12.2015 issued by the CBEC in exercise of the powers conferred by Section 35R of the Central Excise Act, 1944 fixing monetary limits below which appeal shall not be filed in the Tribunal. The monetary limit has been enhanced to Rs. 10 Lakhs through the said instructions. Further, the Board vide letter dated 01.01.2016 clarified that the said instructions will apply to all pending appeals in CESTAT.
3. I also find that the Honble High Courts of Madras, Karnataka and Gujarat have held that the litigation policy containing monetary limit for filing appeals will apply to pending appeals also. [2015 (40) STR 656 (Mad); 2014 (306) ELT (Guj); 2011 (268) ELT 344 (kar.)]
4. Considering the above position, I dismiss the appeal filed by the Revenue. (Dictated and pronounced in the open court) Ashok Jindal Member (Judicial) NS 2 E/475/2008- CHD E/3797/2010- CHD