Custom, Excise & Service Tax Tribunal
Cce, Delhi-Iv vs M/S Kwick Fit (India) on 1 December, 2016
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SCO 147-148, SECTOR 17-C, CHANDIGARH-160017 DIVISION BENCH COURT NO.1 Appeal No. E/735/2008 [Arising out of the Order-in-Appeal No. 146/CE/Appl/DLH-IV/2007 dated 10.01.2008 passed by the CCE (Appeals), Delhi-IV, Faridabad] Date of Hearing/Decision: 01.12.16 For Approval & signature: Honble Mrs. Archana Wadhwa, Member (Judicial) Honble Mr. Devender Singh, Member (Technical) CCE, Delhi-IV Appellant Vs. M/s Kwick Fit (India) Respondent
________________________________________________ Appearance Shri R.K. Sharma, AR- for the appellant None- for the respondent CORAM: Honble Mrs. Archana Wadhwa, Member (Judicial) Honble Mr. Devender Singh, Member (Technical) FINAL ORDER NO 61718 / 2016 Per Archana Wadhwa:
Revenue is in appeal against the order dated 10.01.2008 of Commissioner (Appeals), Chandigarh, wherein the demand of duty was dropped.
2. We are informed about the instructions dated 17.12.2015 issued by the CBEC in exercise of the powers conferred by Section 35R of the Central Excise Act, 1944 fixing monetary limits below which appeal shall not be filed in the Tribunal. The monetary limit has been enhanced to Rs. 10 Lakhs through the said instructions. Further, the Board vide letter dated 1.1.2016 clarified that the said instructions will apply to all pending appeals in CESTAT.
3. We also find that the Honble High Courts of Madras, Karnataka and Gujarat have held that the litigation policy containing monetary limit for filing appeals will apply to pending appeals also. [2015 (40) STR 656 (Mad); 2014 (306) ELT (Guj); 2011 (268) ELT 344 (kar.)]
4. Considering the above position, we dismiss the appeal filed by the Revenue.
(Dictated and pronounced in the open court)
Devender Singh Archana Wadhwa
Member (Technical) Member (Judicial)
rt
1
E/735/2008
CCE, Delhi-IV, Kwick Fit (India).