Custom, Excise & Service Tax Tribunal
M/S. Garware Polyester Limited vs Commissioner Of Central Excise & ... on 9 April, 2014
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH AT MUMBAI
COURT NO.1
APPEAL NO.C/128/04-MUM
(Arising out of Order-in- Appeal No. RK/92/Nasik/2003 dtd.31/10/2003 passed by the Commissioner of Central Excise & Customs (Appeals), Nagpur )
For approval and signature:
Honble Mr S.S.Kang, Vice President
Honble Mr.P.K.Jain, Member(Technical)
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1. Whether Press Reporters may be allowed to see : No the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the :
CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3. Whether Their Lordships wish to see the fair copy : seen of the Order?
4. Whether Order is to be circulated to the Departmental : Yes authorities?
============================================================= M/s. Garware Polyester Limited :
Appellants VS Commissioner of Central Excise & Customs, Nagpur Respondent Appearance Shri V.Sridharan, Advocate for Appellants Shri D.Nagveukar, Addl. Commissioner(A.R.) for Respondent CORAM:
Mr. S. S. Kang, Vice President Mr.P.K.Jain, Member(Technical) Date of hearing: 09/04/2014 Date of decision 09/04/2014 ORDER NO.
Per : S.S.Kang We find that the dispute in this case is in respect of two refund claims which are less than Rs. 50,000/-. In view of the small amount and in view of the findings of the lower authority, the appeal is dismissed.
(Dictated in court) P.K.Jain Member(Technical) S. S. Kang Vice President pv 2