Custom, Excise & Service Tax Tribunal
C.C.E. & S.T.-Tirupati vs Delta Pre Engineered Buildings Pvt. Ltd on 21 October, 2013
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Application(s) Involved: E/Stay/25909/2013 in E/25678/2013-DB Appeal(s) Involved: E/25678/2013-DB [Arising out of Order in Appeal No.75/2012 (T) CE dt 23/11/2012 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Guntur.] C.C.E. & S.T.-TIRUPATI Appellant Versus Delta Pre Engineered Buildings Pvt. Ltd. Respondent
Appearance:
Mr.S. Teli, Dy. Commissioner (AR) For the Appellant None For the Respondent CORAM:
HON'BLE SHRI B.S.V.MURTHY , TECHNICAL MEMBER HON'BLE SHRI ANIL CHOUDHARY , JUDICIAL MEMBER Date of Hearing: 21/10/2013 Date of Decision: 21/10/2013 Final Order No 26801 / 2013 Order Per : B.S.V.MURTHY This appeal has been filed by the Revenue and the total amount involved is only Rs.3,16,888/- including penalty of Rs.1,53,829/-. According to the Circular issued by the Board vide No.390/Misc./163/2010-JC dt. 17/08/2011, Revenue is not supposed to file an appeal when the amount involved is less than Rs.5 lakhs. Since the appeal has been filed against the National Litigation Policy, the same is rejected as not maintainable. (Order dictated and pronounced in open court) ANIL CHOUDHARY JUDICIAL MEMBER B.S.V.MURTHY TECHNICAL MEMBER rv