Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, Pune ... vs M/S. Kay Pulp & Paper Mills Ltd on 4 March, 2015
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH AT MUMBAI
COURT NO. II
APPEAL NO. E/729/05-MUM
[Arising out of Order-in- Appeal No. PII/BKS/475-476/2004 dtd. 28/10/2004 passed by the Commissioner(Appeals) of Central Excise, Pune-II]
For approval and signature:
Honble Mr. P.K. Jain, Member(Technical)
Honble Mr Ramesh Nair, Member(Judicial)
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1. Whether Press Reporters may be allowed to see : No the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the :
CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3. Whether Their Lordships wish to see the fair copy : seen of the Order?
4. Whether Order is to be circulated to the Departmental : Yes authorities?
======================================================= Commissioner of Central Excise, Pune -II :
Appellants VS M/s. Kay Pulp & Paper Mills Ltd. :
Respondent Appearance Shri. Ashutosh Nath, Asst. Commissioner(A.R.) for the Appellants Shri. A.G. Bidkar, Company Manager for the Respondent CORAM:
Honble Mr. P.K. Jain, Member (Technical) Honble Mr. Ramesh Nair, Member (Judicial) Date of hearing: 4/3/2015 Date of decision: 4/3/2015 ORDER NO.
Per : P.K. Jain This is Revenues Appeal against order passed by the Commissioner(Appeals). We note that the duty amount involved is less than Rs. Five Lakhs and in view of the Government Litigation Policy Vide F. No. 390/MISC/163/2010/JC dated 17/8/2011 read with Honble High Court of Karnataka judgment in the case of Commissioner of C. Ex., Bangalore-III V/s. Presscom Products [2011(268) E.L.T. 344(Kar)] and Honble High Court Gujarat judgments- Commissioner of C. Ex. & Cus., Surat-I V/s. Shreenath Fabrics [2014 (303) E.L.T. 540(Guj)] and Commr. of C.Ex. & Cus., Vadodara-I V/s. Pharmanza Herbal Pvt. Ltd[2014(306)E.L.T. 153(Guj)] the appeal is dismissed without going into merit of the issue. (Dictated in court) \Ramesh Nair Member (Judicial) P.K. Jain Member (Technical) sk 2