Custom, Excise & Service Tax Tribunal
Cst Bangalore vs Shri Navjit Singh Saini And Smt. Neetu ... on 2 December, 2015
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Appeal(s) Involved: ST/1709/2012-SM [Arising out of Order-in-Appeal No. 41 & 42/2012 dated 13/03/2012 passed by the Commissioner of Central Excise (Appeals-II), Bangalore.] For approval and signature: HON'BLE SHRI ASHOK K. ARYA, TECHNICAL MEMBER 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 CST BANGALORE NO. 16/1, S.P. COMPLEX, LALBAGH ROAD, BANGALORE. Appellant(s) Versus SHRI NAVJIT SINGH SAINI AND SMT. NEETU SAINI B-705, ROSE GARDEN APARTMENTS, BANNERGHATTA ROAD, ARAKERE GATE, BANGALORE 560 076. Respondent(s)
Appearance:
Mr. Mohammed Yousaf, Addl. Commissioner (AR) For the Appellant None For the Respondent Date of Hearing: 02/12/2015 Date of Decision: 02/12/2015 CORAM:
HON'BLE SHRI ASHOK K. ARYA, TECHNICAL MEMBER Final Order No. 22134 / 2015 Per : ASHOK K. ARYA In the present appeal the amount involved is less than Rs.5,00,000/- (Rupees Five Lakhs only). According to the instruction issued under F. No. 390/Misc./163/2010-JC dated 17.08.2011, monetary limit for filing the appeal before the Tribunal by the Revenue has been fixed at Rs.5,00,000/- (Rupees Five Lakhs only). Since in this appeal, the amount is less than Rs.5,00,000/- (Rupees Five Lakhs only), the appeal has to be rejected. As regards appeals filed prior to issue of these instructions, 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.) has taken a view that the circular is applicable in respect of appeals filed prior to issue of instructions also. Even though the decision relates to income tax, it was rendered in respect of a similar circular issued by CBDT. Therefore following the above decision of Honble Karnataka High Court, the appeal deserves rejection and is hereby rejected.
(Order pronounced in open court) ASHOK K. ARYA TECHNICAL MEMBER rv 2