Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise And ... vs Sanghi Polyesters Ltd on 5 December, 2013
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Final Order No .27061-27067 / 2013 Appeal(s) Involved: E/2117/2011-SM, E/2333/2011-SM, E/2377/2011-SM, E/2378/2011-SM, E/2531/2011-SM, E/2586/2011-SM, E/2717/2011-SM [Arising out of Order in Appeal 52-2010 dated 29/12/2010 passed by CC,CE&ST(Appeals), Hyderabad. [Arising out of Order in Appeal 06-2010 dated 27/01/2010 passed by CCE&C(Appeals), Visakhapatnam. [Arising out of Order in Appeal 22-2011 dated 19/04/2011 passed by , CCE&C(Appeals), Visakhapatnam. [Arising out of Order in Appeal 23-2011 dated 19/04/2011 passed by CCE&C(Appeals), Visakhapatnam. [Arising out of Order in Appeal 21-2011 dated 19/04/2011 passed by CCE&C(Appeals), Visakhapatnam. [Arising out of Order in Appeal 07-2011 dated 05/05/2011 passed by CCE&C(Appeals), Visakhapatnam. [Arising out of Order in Appeal 09-2011 dated 30/05/2011 passed by CC,CE&ST(Appeals), Hyderabad. Commissioner of Central Excise and Customs - HYDERABAD-III OPP LB STADIUM ROAD, BASHEERBAGH, HYDERABAD, ANDHRA PRADESH 500004 Appellant(s) Versus SANGHI POLYESTERS LTD NEAR INDUSTRIAL ESTATE, SANGHI NAGAR, R.R.DIST AP Respondent(s)
Appearance:
Shri N. Jagdish, Superintendent(AR) For the Appellant None For the Respondent SRI VASAVI INDUSTRIES LTD V.R. AGARAHARAM VILLAGE RAJAM, SRIKAKULAM DIST AP Respondent(s) Appearance:
Shri A.K. Nigam, Addl. Commissioner(AR) For the Appellant None For the Respondent ANDHRA FERRO ALLOYS LTD GARBHAM VILLAGE, VIZINAGARAM DIST , AP Respondent(s) Appearance:
Shri S. Teli, Deputy Commissioner(AR) For the Appellant None For the Respondent RVR SMELTERS PVT LTD PLOT NO.364-367, APIIC GROWTH CENTRE, BOBBILLI, VIZIANAGARAM DIST. AP Respondent(s) Appearance:
Shri S. Teli, Deputy Commissioner(AR) For the Appellant None For the Respondent HINDUSTAN ZINC LTD ZINC SMELTER (PO), VISAKHAPATNAM 530 015 Respondent(s) Appearance:
Shri A.K. Nigam, Addl. Commissioner(AR) For the Appellant None For the Respondent MERRITRONIX PVT LTD ELECTRONIC COMPLEX, KUSHAIGUDA, HYDERABAD AP Respondent(s) Appearance:
Shri A.K. Nigam, Addl. Commissioner(AR) For the Appellant Shri Cherrian Punnoose, Advocate For the Respondent CORAM: Honble Shri B.S.V. Murthy, Technical Member Date of Hearing: 05/12/2013 Date of Decision: 05/12/2013 Order Per : B.S.V. Murthy After hearing both sides and after going through the records, I find that the amount involved in these appeals is below Rs.5 lakhs. Even though appeals were filed prior to issue of Circular by the Board prescribing mandatory limits for filing appeal by Revenue, in the light of the Honble High Court of Karnataka in the case of Commissioner of Income Tax, Bangalore vs. Ranka & Ranka reported in 2012 (284) E.L.T. 185 (Kar.) and in the case of Mico Ltd. [2012(281) ELT 680 (Kar.)] I have to hold that the appeals are not maintainable. Accordingly, the appeals are rejected as not maintainable.
(Order dictated and pronounced in open court) B.S.V. MURTHY TECHNICAL MEMBER Raja 2