Custom, Excise & Service Tax Tribunal
Commissioner Of Customs, Central ... vs M/S Gland Pharma Ltd on 3 February, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Final Order No . 20172 / 2014 Appeal(s) Involved: E/98/2008-SM [Arising out of Order-in-Appeal No. 60/2007 dated 07/11/2007 passed by Commissioner (Appeals-II), Hyderabad] Commissioner of Customs, Central Excise and Service Tax - HYDERABAD-IV POSNETT BHAWAN, TILAK ROAD, RAMKOTI, HYDERABAD-500001 Appellant(s) Versus M/s GLAND PHARMA LTD D.P. PALLY, DUNDIGAL, QUATBULLAPUR MANDAL, R.R.DIST. (A.P.) Respondent(s)
Appearance:
Mr. A.K. Nigam, A. R. For the Appellant None For the Respondent CORAM:
HON'BLE SHRI B.S.V.MURTHY, TECHNICAL MEMBER ________________________________________ Date of Hearing: 03/02/2014 Date of Decision: 03/02/2014 When the matter was called, none appeared on behalf of the respondent. On going through the records and hearing learned AR on behalf of Revenue (appellant), I find that the appeal can be disposed of even in the absence of the respondent.
2. Learned AR submits that the amount involved in this case is Rs. 2,01,185/-. Even though this appeal was filed prior to issue of the Boards Circular prescribing mandatory limits for filing the 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.)], I have to hold that the appeal is not maintainable. Accordingly, appeal is rejected as not maintainable.
(Order dictated and pronounced in open court) (B.S.V. MURTHY) TECHNICAL MEMBER /vc/