Custom, Excise & Service Tax Tribunal
Cce, Bangalore-Ii vs M/S. Karnataka Texspares & Steel ... on 30 September, 2013
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT BANGALORE
Bench SMB
Court I
Date of Hearing:30/09/2013
Date of decision:30/09/2013
Appeal No.E/109/2010
(Arising out of Order-in-Appeal No.135/2009 Central Excise dt. 14/10/2009 passed by CCE(Appeals-I), Bangalore)
CCE, Bangalore-II
..Appellant(s)
Vs.
M/s. Karnataka Texspares & Steel Profiles Pvt. Ltd.
..Respondent(s)
Appearance Mr. N. Jagdish, Superintendent(AR) for the appellant. Mr. Pradyumna G.H., Advocate for the respondent.
Coram:
Honble Mr. B.S.V. Murthy, Member(Technical) FINAL ORDER No.26636/2013 [Order per: B.S.V. Murthy] After hearing both sides and after going through the records, I find that the amount involved in the appeal is below Rs.5 lakhs. Even though appeal was filed prior to issue of Circular by the Board prescribing mandatory limits for filing appeal by Revenue, in the light of the 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.), I have to hold that the appeal is not maintainable. Accordingly, the appeal is rejected as not maintainable. (Pronounced and dictated in open court) (B.S.V. MURTHY) MEMBER (TECHNICAL) Nr 2