Custom, Excise & Service Tax Tribunal
Cce&C, Guntur vs M/S. Sri Chakra Cements Ltd on 11 June, 2013
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT BANGALORE
Bench Single Member Bench
Court I
Date of Hearing and decision:11/06/2013
Appeal No.E/458/2012
(Arising out of Order-in-Appeal No.40/2011(G)CE dt. 25/11/2011 passed by CC&CE(Appeals), Guntur)
CCE&C, Guntur
..Appellant(s)
Vs.
M/s. Sri Chakra Cements Ltd.
..Respondent(s)
Appearance Mr. A.K. Nigam, Addl. Commissioner(AR) for the appellant. Mr. K. Kumaresan, Advocate for the respondent.
Coram:
Honble Mr. B.S.V. Murthy, Member(Technical) FINAL ORDER No._______________________ [Order per: B.S.V. Murthy] This appeal has been filed on 27/02/2012 and the amount involved is only Rs.23,339/-. The appeal has been filed contrary to the Circular No.390/Misc./163/2010-JC dt. 17/08/2011 issued by CBEC in exercise of powers vested on it under Section 35R of the Central Excise Act, 1944. Accordingly the appeal is rejected as not maintainable. (Pronounced and dictated in open court) (B.S.V. MURTHY) MEMBER (TECHNICAL) Nr 2