Custom, Excise & Service Tax Tribunal
No.16/A, Industrial Suburb, ... vs No.53/2008-Cus(B) Dated 31/03/2008 on 27 August, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Final Order Nos.21525 to 21549/2014 Sl. No. Appeal Nos. Appellant Respondent
OIA 1 C/470/2008 CC, BANGALORE-CUS CINERAMA PVT LTD NO.16/A, INDUSTRIAL SUBURB, YESHWANTHPUR, BANGALORE-22 No.53/2008-CUS(B) dated 31/03/2008 2 E/340/2008 CCE, BANGALORE-I P.K.ENTERPRISES, 270/1, PLOT NO.5, BEGUR GOBLI, BOMMANAHALLI, BANGALORE No.291/2007 dated 20/12/2007 3 E/41/2008 CCE, BANGALORE-II RAVIPRAKASH REFINERIES PVT LTD NO.18, A.G. ROAD, CHALLAKERE No. 235 & 236/2007-CE dated 24/10/2007 4 ST/281/2008 CCE, BANGALORE-LTU KENNAMETAL INDIA LTD.
8/9TH MILE, TUMKUR ROAD, BANGALORE No.22/2008 dated 29/05/2008 5 ST/108/2007 CCE, BELGAUM JINENDRA INFOTECH 2nd FLOOR,RAIKAR PLAZA,NEAR VIDYA NAGAR POLICE STATION,VIDYANAGAR,HUBLI- No.8/2007 dated 05/01/2007 6 ST/193/2007 CCE, BELGAUM MAHAKUTESHWARA TRANSPORT CO, CHIKKAVEERAYYANAVARA COPLEX,HUBLI No.1522007 CE dated 23/03/2007 7 ST/189/2007 CCE, BELGAUM VEEPUL AGENCIES NO.3, 2ND FLOOR, TRAFFIC ISLAND, HUBLI No.80/2007 CE dated 28/02/2007 8 ST/333/2008 CCE, CALICUT KAVERI ENTERPRISES CMR HALL, PALLIKULAM, PIRAYIRI, PALAKKAD No.90/2008 ST dated 31/03/2008 9 ST/434/2007 CCE, COCHIN-CCE ARAMEX COURIER (INDIA) PVT LTD. OPPO.LOTUS CLUB, WARRIAM ROAD, KOCHI-16 No.44/2007 Service Tax dated 26/09/2007 10 C/715/2008 CC, COCHIN-CUS SAMBHAV ENTERPRISES, ANASUYA APARTMENTS, BHAYANDAR (E), THANE, MAHARASHTRA No.243-246/2008 dated 26/08/2008 11 C/716/2008 CC, COCHIN-CCE SAMBHAV ENTERPRISES ANASUYA APARTMENTS, BHAYANDAR (E), THANE, MAHARASHTRA No.243-246/2008 dated 26/08/2008 12 C/717/2008 CC, COCHIN-CUS SAMBHAV ENTERPRISES ANASUYA APARTMENTS, BHAYANDAR (E), THANE, MAHARASHTRA No.243-246/2008 dated 26/08/2008 13 C/735/2008 CC, COCHIN-CUS HIGH MOUNT BUSINESS SYSTEMS, N/1/28A, OJHA NIVAS, BUDH VIHAR, NEW DELHI No.238-239/2008 dated 26/08/2008 14 E/331/2008 CCE, GUNTUR THE ANDHRA SUGARS LTD VENKATRAYAPURAM, TANUKU, WEST GODAVARI DT, ANDHRA PRADESH No.11/2008 (G) CE dated 15/02/2008 Sl. No. Appeal Nos.
Appellant Respondent OIA 15 ST/362/2007 CCE, HYDERABAD-I SYAM & DAYAKAR, D.NO.7-1-396/2/10/22, B.K.GUDA, STREET, NO.3, S.R.NAGAR, HYDERABAD No.15/07 (H-II) S. Tax dated 24/05/2007 16 ST/3/2007 CCE, MANGALORE DIX SHIPPING COMPANY NMC COMPLEX BEACH ROAD, PANANMBUR, MANGALORE No.312/2006 dated 02/11/2006 17 ST/267/2007 CCE, MANGALORE MANGALORE KINGS ELECTRONICS PLATINUM POINT, FALNIR ROAD, MANGALORE No.134/2007 dated 22/03/2007 18 ST/335/2008 CCE, MYSORE GURUVAYURAPPAN PRECURED TREADS & RUBBERS PVT LTD NO.318/1, D. SUBBAIAH ROAD, BEHIND MEDICAL COLLEGE HOSTEL, MYSORE No.10/2008 CE dated 28/03/2008 19 ST/258/2007 CCE, MYSORE NATIONAL COMPUTER MARKETING CENTER #73,,MADHVESHA COMPLEX IST FLOOR, NAZARBAD, MYSORE No.122/2007 CE dated 15/03/2007 20 ST/310/2008 CCE, TIRUPATI TRISON REPOWERS MINING CONTRACTOR AT M/S RAIN INDUSTRIES LTD UNIT-II, SRIPURAM, BOINCHERUVUPALLY POST KURNOOL DISTRICT No.23/2008 (T) ST dated 26/03/2008 21 ST/367/2008 CCE, TRIVANDRUM SUNI COLOUR SPOT, MAVELLIKKARA, KERALA No.75/2008-ST dated 27/03/2008 22 ST/91/2008 CCE, TRIVANDRUM VIJAYALAKSHMI CASHEW COMPANY P.B.NO.111, KOLLAM.
No.52/2007-ST dated 20/11/2007 23 ST/274/2008 CCE, CST BANGALORE EXCELSIOR PTRAVELS PVT LTD No.126/2008 ST dated 27/03/2008 24 C/798/2007 CC, Mangalore-Cus.
Seven Seas Petroleum Pvt. Ltd. 2c, Tangy Apartments, No.6, Dr. P.V. Cherian Crescent Road, Off, Commander In Chief Road, CHENNAI - 600105 TM No.118/2007 dated 26/09/2007 25 C/718/2008 CC, COCHIN-CUS SAMBHAV ENTERPRISES ANASUYA APARTMENTS, BHAYANDAR (E), THANE, MAHARASHTRA No.243-246/2008 dated 26/08/2008 Appearance:
Dr. A. K. Nigam, Commissioner (AR) Mr. S. Teli, Dy. Commissioner (AR) Mr. N. Jagadish, Superintendent (AR) For the Appellant Mr. M. S. Srinivasa, Advocate For the Respondent CORAM:
SHRI B.S.V. MURTHY, HONBLE MEMBER TECHNICAL SHRI S. K. MOHANTY, HONBLE MEMBER JUDICIAL Date of Hearing: 27/08/2014 Date of Decision: 27/08/2014 Order Per : B.S.V. Murthy, In these appeals, the duty/penalty amount involved is less than Rs.5,00,000/-. Even though these appeals were filed prior to issue of the Circular by the Board prescribing mandatory limits for filing the appeal by Revenue, in the light of the decisions of 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 hold that these appeals are not maintainable. Accordingly, all these appeals are rejected as not maintainable.
(Order dictated and pronounced in open court) (S. K. MOHANTY) MEMBER JUDICIAL (B.S.V. MURTHY) MEMBER TECHNICAL RV