Custom, Excise & Service Tax Tribunal
Cce, Mumbai-I vs M/S Hindustan Petroleum Corp. Ltd on 18 June, 2015
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT MUMBAI COURT NO. I Appeal No. E/947/10, E/157, 174, 188, 279, 310, 390, 391/11, E/422,423,424/11-Mum E/CO/21-22/11 [Arising out of O-I-A No. M-I/AV/340-341/2010 dtd. 15.11.2010 passed by CCE, Mumbai-I, O-I-A No. RT/65/LTU/MUM/2010 dtd. 15.11.2010 passed by CCE, Mumbai-I. For approval and signature: Honble Shri M.V. Ravindran, Member (Judicial) ======================================================
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 : No 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?
====================================================== CCE, Mumbai-I CCE, Mumbai-II CCE, Thane-I CCE, Nashik Appellants Vs. M/s Hindustan Petroleum Corp. Ltd. M/s B.D. Industries M/s Reliance Industries Ltd. M/s Ciemme Jewels Pvt. Ltd. M/s Western Extrusion Industries M/s Gabriel India Ltd.
M/s Gurnani Metals Pvt. Ltd. M/s Chirag Printers Respondents Appearance:
Shri S. Hasija, Supdt. (AR) for Appellants Ms Mansi Patel, Consultant for Parle HPCL Shri R.V. Shetty, Advt for Vilson B.D. Industries Roshil Nichanu, Advt for Reliance Industries Ms Padma Ganesh, C.A. for Western Extrusion for Respondents CORAM:
HONBLE SHRI M.V. RAVINDRAN, MEMBER (JUDICIAL) Date of Hearing: 18.06.2015 Date of Decision: 18.06.2015 ORDER NO.
Per: Shri M. V. Ravindran, Member (Judicial)
1. These all appeals are filed by the revenue against impugned Order Nos. M-I/AV/340-341/2010, RT/65/LTU/MUM/2010 dated 15.11.2010.
2. Since all the appeals raise the same question, they are being disposed by the common order. After hearing the departmental Representative and perusal of records, I find that the amount involved in these cases is less than Rs. Five Lakhs. As per the CBEC Circular Number 390/MISC./163/2010-GC dated 27th August 2011, monetary limit of Rs. Five Lakhs is fixed, for filing the appeal to the Tribunal.
3. Since the amount is less than threshold limit, I dismiss all the appeals keeping the issue involved open for deciding in an appropriate matter.
4. Appeals are dismissed and CO disposed of.
(Dictated in Court) (M.V. Ravindran) Saifi Member (Judicial) 1