Custom, Excise & Service Tax Tribunal
Commissioner Of Central vs M/S Raja Products on 3 July, 2015
In The Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad ****
Appeal No : E/1155/2007 (Arising out of OIA-290-291/AI/2007-AHD-I Dated 17/08/2007 passed by Commissioner (Appeals) of Central Excise-AHMEDABAD-I,) Commissioner of Central Excise-AHMEDABAD-I : Appellant (s) Vs M/s Raja Products : Respondent (s) Represented by:
For Appellant (s) : Shri Alok Srivastava, Authorised Representative For Respondent (s): None For approval and signature:
Mr. P.K. Das, Honble Member (Judicial) Mr. P.M, Saleem, Honble Member (Technical)
1.
Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No
2. Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
No
3. Whether their Lordships wish to see the fair copy of the order?
Seen
4. Whether order is to be circulated to the Departmental authorities?
Yes CORAM:
MR. P.K. DAS, HONBLE MEMBER (JUDICIAL) Mr. P.M, SALEEM, HONBLE MEMBER (TECHNICAL) Date of Hearing/Decision: 03.07.2015 Order No. A/10961 / 2015 Dated 03.07.2015 Per: P.K. Das Revenue filed this appeal against the order of the Commissioner (Appeals), where the benefit of cum-duty-price, was extended. None appears on behalf of the Respondent.
2. After hearing the Learned Authorised Representative and on perusal of the records, we find that the Adjudicating Authority confirmed demand of duty of Rs. 66,239.00 and the Commissioner (Appeals) only extended the benefit of cum-duty-price. After considering the amount involved and CBEC Circular No. 390/Misc./163/2010-JC, Dated 17.08.2011 and decision of the Honble Karnataka High Court in the case of Commissioner vs. Sri Siddhi Freezers & Exporters Pvt. Ltd. 2014 (309) E.L.T. A95 (Kar.)., we find that the amount involved is less then the monetary limit as stipulated by the Board. Accordingly, the Appeal filed by the Revenue is dismissed.
(Dictated & Pronounced in open Court) (P.M.Saleem) (P.K. Das) Member (Technical) Member (Judicial) govind 2