Custom, Excise & Service Tax Tribunal
C.C.E., Jaipur-I vs M/S. India Covers Textiles Pvt. Ltd on 1 October, 2015
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
WEST BLOCK NO.2, R.K. PURAM, NEW DELHI 110 066.
Date of Hearing 01.10.2015
For Approval &Signature :
Honble Honble Justice G. Raghuram, President
Honble Mr. R.K. Singh, 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 would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
Yes
3.
Whether Lordships wish to see the fair copy of the order?
Seen
4.
Whether order is to be circulated to the Department Authorities?
Yes
Appeal No.ST/752/2009-CU[DB]
[Arising out of Order-in-Appeal No.243(DK)CE/JPR-I/2009, dated 23.09.2009 passed by the C.C.E.(Appeals), Chandigarh-II]
C.C.E., Jaipur-I Appellant
Vs.
M/s. India Covers Textiles Pvt. Ltd. Respondent
Appearance Mr. Ranjan Khanna, DR - for the appellant None - for the respondent CORAM: Honble Justice G. Raghuram, President Honble Mr. R.K. Singh, Member (Technical) Final Order No.53327/2015, dated 01.10.2015 Per Mr. R.K. Singh :
The appeal has been filed against Order-in-Appeal dated 23.09.2009 in terms of which the respondents refund claim of Rs.4,588/- claimed under Notification No.41/2007-ST, dated 06.10.2007 was allowed. Aggrieved, Revenue is in appeal.
2. There was no representation on behalf of the respondent nor was any request received for adjournment and therefore we proceed to decide the appeal on merit.
3. We find that proviso to Section 35B of Central Excise Act, 1944 states as under:-
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 [fifty thousand rupees];
4. In the present case, the issue involved is applicability of exemption Notification No.41/2007-ST (which is operationalised by way of refunding the service tax paid) and the amount involved is Rs.4,588/-, which is less than Rs.50,000/- and therefore we summarily refuse to admit the appeal. The appeal is accordingly dismissed.
(Justice G. Raghuram) President (R.K. Singh) Member (Technical) SSK -2-