Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, ... vs M/S Swastik Rolling Mills on 12 September, 2017
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL REGIONAL BENCH : ALLAHABAD COURT No. II CROSS Application No. :E/CROSS/209/2011 APPEAL No: E/2071/2011-EX[SM] (Arising out of Order-in-Appeal No. 116-CE/MRT-II/2011 dated 23/05/2011 passed by Commissioner of Central Excise & Customs (Appeals), Meerut) Commissioner of Central Excise, Meerut-II Appellant Vs. M/s Swastik Rolling Mills Respondent
Appearance:
Shri Pawan Kumar Singh Supdt (AR), for Appellant Shri Jitin Singhal, Advocate for Respondent CORAM: Honble Mr. Ashok Jindal, Member (Judicial) Date of Hearing : 12/09/2017 Date of Decision : 12/09/2017 FINAL ORDER NO-70971/2017 Per: Ashok Jindal
Revenue is in appeal against the order dated 23.05.2011 of Commissioner (Appeals), Meerut.
2.?I am informed about the Instructions dated 17-12-2015 issued by the C.B.E. & C. in exercise of the powers conferred by Section 35R of the Central Excise Act, 1944 fixing monetary limits below which appeal shall not be filed in the Tribunal. The monetary limit has been enhanced to Rs. 10 lakhs through the said Instructions. Further, the Board vide letter dated 1-1-2016 clarified that the said instructions will apply to all pending appeals in CESTAT.
3.?I also find that the Honble High Courts of Madras, Karnataka and Gujarat have held that the litigation policy containing monetary limit for filing appeals will apply to pending appeals also. [2015 (40) S.T.R. 656 (Mad.); 2014 (306) E.L.T. 153 (Guj.); 2011 (268) E.L.T. 344 (Kar.) = 2012 (26) S.T.R. 79 (Kar.)].
4.?I am informed by the ld. AR that the present appeal is not falling under any one of the excluded category mentioned in the above Instructions.
5.?Considering the above position, I dismiss the appeal filed by the Revenue. Cross objections also stands disposed of. (Dictated & Pronounced in Court) (Ashok Jindal) Member (Judicial) akp 1 2 CROSS Application No. :E/CROSS/209/2011 APPEAL No: E/2071/2011-EX[SM]