Custom, Excise & Service Tax Tribunal
Cce, Mysore vs M/S. Shervani Industrial Syndicate on 23 August, 2013
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT BANGALORE
Bench Division Bench
Court I
Date of Hearing:23/08/2013
Date of decision:23/08/2013
Appeal No.E/1406/2013
(Arising out of Order-in-Appeal No.342/04 dt. 23/08/2004
passed by CCE(Appeals), Mangalore)
CCE, Mysore
..Appellant(s)
Vs.
M/s. Shervani Industrial Syndicate
..Respondent(s)
Appearance Mr. Ganesh Haavanur, Addl. Commissioner(AR) for the appellant. Mr. S.K. Venugopal, Advocate for the respondent.
Coram:
Honble Shri S.S. Kang, Vice President Honble Shri B.S.V. Murthy, Member(Technical) FINAL ORDER No.26405/2013 [Per S.S. Kang] After hearing both sides and perusal of the records, we find that in this appeal the amount involved is Rs.1,03,438/-. 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 [2012 (284) E.L.T. 185 (Kar.)], we 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) (S.S. KANG)
MEMBER (TECHNICAL) VICE PRESIDENT
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