Custom, Excise & Service Tax Tribunal
M/S. Oil & Natural Gas Corporation ... vs Commissioner Of Central Excise & S.T., ... on 23 September, 2016
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Zonal Bench, Ahmedabad Appeal No. : E/11283/2013 (Arising out of OIA-CCEA-SRT-I-SSP-339-2012-13-U-S-35A dated 11.02.2013 passed by Commissioner (Appeals) Central Excise & Service Tax, Surat) M/s. Oil & Natural Gas Corporation Limited : Appellant (s) VERSUS Commissioner of Central Excise & S.T., Surat : Respondent (s)
Represented by :
For Appellant (s) : Shri S. Suriyanarayanan, Advocate For Respondent (s) : Shri S.N. Gohil, Authorised Representative For approval and signature :
Mr. P.M. Saleem, Hon'ble Member (Technical) 1 Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2 Whether it should be released under Rule 27 of CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? No 3 Whether their Lordships wish to see the fair copy of the Order? Seen 4 Whether Order is to be circulated to the Departmental authorities? Yes CORAM :
Mr. P.M. Saleem, Hon'ble Member (Technical) Date of Hearing/ Decision : 23.09.2016 ORDER No. A/10995/2016 Dated 23.09.2016 Per : Mr. P.M. Saleem Heard both sides and perused the records.
2. Ld. Authorised Representative for the Revenue submits that the amount disputed is Rs. 20,000/- only. As per the second proviso to Section 35B of the Central Excise Act, 1944, the appeal should be dismissed on the ground that the value in dispute is less than rupees two Lakh.
3. On careful consideration of the submission of both sides, we find force in the arguments of the Ld. Authorised Representative for Revenue. The second proviso to Section 35 B of the Central Excise Act, 1944, is as follows:-
Provided further that the appellate Tribunal may, in its discretion, refuse to admit an appeal in respect of an order referred to in clause (b) or clause (c) or clause (d) where:-
(i) In any disputed case, other than a case where the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment is in issue or is one of the points in issue, the difference in duty involved or the duty involved; or
(ii) The amount of fine or penalty determined by such order, does not exceed two lakh rupees.
4. We find that this is a fit case to invoke the said provisions and dismiss the appeal on the said ground, leaving the issues open.
5. Appeal is dismissed.
(Order dictated and pronounced in the open Court) (P.M. Saleem) Member (Technical) ..KL 2