Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise & vs Tube Investments Of India Ltd on 20 April, 2012
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
Appeal Nos. E/S/31/12 & E/60/12
E/S/33/12 & E/62/12
E/S/34/12 & E/63/12
E/S/36/12 & E/65/12
E/S/38/12 & E/67/12
E/S/41/12 & E/70/12
[Arising out of Order-in-Appeal No.60/2011, 62/2011, 63/2011, 65/2011, 67/2011 & 70/2011 dt. 28.10.2011 passed by the Commissioner (Appeals), C.Ex & Service Tax, LTU Chennai]
Commissioner of Central Excise &
Service Tax, LTU Chennai
Appellant
Versus
Tube Investments of India Ltd.
Respondent
Appearance:
Shri Parmod Kumar, SDR Shri K.S.Venkatagiri, Advocate For the Appellant For the Respondent CORAM:
Honble Dr. Chittaranjan Satapathy, Technical Member Date of hearing : 20.04.2012 Date of decision : 20.04.2012 Final Order No.____________ Heard both sides. In respect of these six appeals, the amount involved is below Rs.5 lakhs in each case. These appeals have been filed on 27.1.2012. As per the Boards instruction dt. 17.8.2011, issued under Section 35R of the Central Excise Act, 1944, no appeals are required to be filed before the Tribunal in cases involving duty of Rs.5 lakhs or less. The said instruction does not allow clubbing of appeals of similar nature or recurring nature. As such, these appeals have been filed in contravention of the said instruction dt. 17.8.2011 issued under Section 35R of the Act and hence the said appeals are not maintainable. Accordingly, these six appeals along with stay petitions are dismissed.
(Dictated and pronounced in open court) (Dr. CHITTARANJAN SATAPATHY) TECHNICAL MEMBER gs 2