Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, ... vs M/S. Micro Labs Ltd on 20 January, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Final Order No. 20052 / 2014 Appeal(s) Involved: E/834/2008-SM [Arising out of Order in Appeal No. 28/2008 dated 15/09/2008 passed by the Commissioner of Central Excise and Service Tax, Bangalore.] Commissioner of Central Excise, Customs and Service Tax - BANGALORE-LTU 100 FT RING ROAD JSS TOWERS, BANASHANKARI-III STAGE, BANGALORE - 560085 KARNATAKA Appellant(s) Versus M/s. MICRO LABS LTD NO.16, VEERASANDRA INDUSTRIAL ESTATE, BANGALORE Respondent(s)
Appearance:
Mr. N. Jagdish, Superintendent (AR) For the Appellant Mr. H. Y. Raju, Advocate M.S. SRINIVASA, Advocates #140-B, 1ST floor, 9th Cross, Margosa Road, Malleswaram, BANGALORE- 560003 For the Respondent CORAM:
SHRI B.S.V. MURTHY, HONBLE MEMBER (TECHNICAL) Date of Hearing: 20/01/2014 Date of Decision: 20/01/2014 Order Per : B.S.V. Murthy, In this appeal, the duty amount involved is less than Rs.5,00,000/-. Even though this appeal was filed prior to issue of the Circular by the Board prescribing mandatory limits for filing the appeal by Revenue, in the light of the decisions of 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.) and CCE & ST, Bangalore vs. Mico Ltd.: 2012 (281) E.L.T. 680 (Kar.), I hold that this appeal is not maintainable. Accordingly, the appeal is rejected as not maintainable. (Order dictated and pronounced in open court) (B.S.V. MURTHY) MEMBER TECHNICAL RV