Custom, Excise & Service Tax Tribunal
Cce Mumbai - V vs Tata Steel Ltd on 19 February, 2019
IN THE CUSTOMS, EXCISE AND SERVICE TAX
APPELLATE TRIBUNAL
WEST ZONAL BENCH AT MUMBAI
APPEAL NO: E/86225/2013
[Arising out of Order-in-Appeal No: BR(90-91)MV/2012 dated
17.12.2012 passed by the Commissioner of Central Excise (Appeals),
Mumbai Zone-I.]
Commissioner of Central Excise Appellant
Mumbai - V
versus
Tata Steel Ltd. Respondent
Appearance:
Shri N.N. Prabhudesai, Superintendent (AR) for appellant Shri Anjali Hirawat, Advocte for respondent CORAM:
Hon'ble Shri S.K. Mohanty, Member (Judicial) Date of hearing: 19/02/2019 Date of decision: 19/02/2019 ORDER NO: A/85341 / 2019 Per: S.K. Mohanty Heard both sides.
2. This appeal is directed against impugned order dated 17.12.2012 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone-I. The disputed amount involved in this appeal is less than Rs.20 Lakhs.
3. Considering in reduction of Government litigation before various judicial forums, including the Tribunal, the CBEC had issued E/86225/2013 2 instruction vide File No. 390/Misc./113/2010-JC(8-2011) dated 17th August 2011 and No. 390/Misc./163/2010-JC dated 17.12.2015, fixing the monetary limit, below which the appeal shall not be filed by Revenue before the judicial forums. As per the instruction dated 17.12.2015, the monetary limit was fixed at Rs.10,00,000/- for filing of appeal before the Tribunal. The said monetary limit was enhanced to Rs.20,00,000/- vide instruction dated 11.07.2018 issued by the CBEC. However, there is a stipulation in the instruction dated 11.07.2018 that issues involving substantial questions of law should be contested, irrespective of the prescribed monetary limit. In the present case, since there is no substantial question of law involved for consideration by the Tribunal and in view of the fact that the disputed amount involved is less than Rs.20,00,000/-, as per the instruction dated 11.07.2018 of the CBEC, the appeal cannot be entertained on merits.
4. Accordingly, the appeal filed by the Revenue is dismissed on monetary limits, as per the instructions referred (supra) issued by the CBEC.
(Order dictated in Court) (S.K.Mohanty) Member (Judicial) HK