Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise And ... vs West Coast Paper Mills Pvt Ltd on 10 February, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Final Order No . 20257-20258 / 2014 Appeal(s) Involved: ST/1705/2010-DB, ST/1706/2010-DB [Arising out of Order-in-Appeal No. 170/2010 dated 12/05/2010 passed by Commissioner of Central Excise (Appeals) Mangalore] Commissioner of Central Excise and Service Tax - MANGALORE 7TH FLOOR...TRADE CENTRE, BUNTS HOSTEL RD., MANGALORE, KARNATAKA-575003 Appellant(s) Versus WEST COAST PAPER MILLS PVT LTD BENGUR, DANDELI, Respondent(s)
Appearance:
Mr. S.Teli, A.R. For the Appellant Ms. Rukmani Menon, Adv For the Respondent CORAM:
HON'BLE SHRI B.S.V.MURTHY, TECHNICAL MEMBER HON'BLE SHRI S.K. MOHANTY, JUDICIAL MEMBER Date of Hearing: 20/02/2014 Date of Decision: 20/02/2014 Order Per : B.S.V.MURTHY In these appeals the amount involved is less than rupees five lakhs. Even though these appeals were filed prior to issue of Circular by the Board prescribing mandatory limits for filing the appeal by Revenue, in the light of the decision 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.)] and CCE& ST, Bangalore Vs. Mico Ltd. [2012 (281) E.L.T. 680 (Kar.)], we have to hold that the appeal is not maintainable. Accordingly, both the appeals are rejected as not maintainable.
(Order dictated and pronounced in open court) S.K. MOHANTY JUDICIAL MEMBER B.S.V.MURTHY TECHNICAL MEMBER Pnr..