Custom, Excise & Service Tax Tribunal
Commissioner Of Customs, Central ... vs Sri Indra Distillery Pvt Limited on 27 August, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Final Order No .21597-21618 / 2014 Application(s) Involved: ST/MISC/104/2012, ST/MISC/583/2012 ST/CROSS/31/2009, ST/CROSS/308/2008, ST/CROSS/68/2009 Appeal(s) Involved: ST/374/2008-DB, ST/416/2008-DB, ST/417/2008-DB, ST/428/2008-DB, E/65/2009-DB, ST/520/2008-DB, ST/532/2008-DB, ST/601/2008-DB, ST/614/2008-DB, ST/615/2008-DB, ST/624/2008-DB, ST/637/2008-DB, E/793/2009-DB, ST/666/2008-DB, ST/673/2008-DB, E/908/2009-DB, ST/694/2008-DB, E/1121/2009-DB, E/1146/2009-DB, E/306/2009-DB, E/368/2009-DB, E/401/2009-DB [Arising out of OIA No.14-2008 -G- ST dated 28/04/2008 passed by CCE&C(Appeals), Guntur] [Arising out of OIA No.37-2008 CE dated 22/07/2008 passed by CCE(Appeals), Mangalore] [Arising out of OIA No.55-2008 dated 25/07/2008 passed by CCE(Appeals), Mangalore, ] [Arising out of OIO No.12-2008 dated 22/05/2008 passed by CC&CE, Hyderbad] [Arising out of OIA No.67-2008(G)CE dated 31/10/2008 passed by CC&CE(Appeals), Guntur] [Arising out of OIA No.38-2008 CE dated 23/07/2008 passed by CCE(Appeals), Mangalore] [Arising out of OIA No.47-2008 dated 24/07/2008 passed by CCE(Appeals), Mangalore] [Arising out of OIA No.110-2008 dated 20/08/2008 passed by CCE(Appeals), Mangalore] [Arising out of OIA NO.104-2008 dated 14/08/2008 passed by CCE(Appeals), Mangalore] [Arising out of OIA No.147-2008 ST dated 26/08/2008 passed by CCE&S(Appeals), Cochin] [Arising out of OIA No.132-2008 dated 28/08/2008 passed by CCE(Appeals), Mangalore] [Arising out of OIA No.18-2009 dated 30/04/2009 passed by CC,CE&ST(Appeals-II), Hyderabad] [Arising out of OIA NO.137-2008 dated 17/09/2008 passed by CCE(Appeals), Mangalore] [Arising out of OIA No.34-2008(G)ST dated 12/09/2008 passed by CC&CE(Appeals), Guntur] [Arising out of OIA No.27-2009-H-IV- CE dated 20/07/2009 passed by CCE&C(Appeals), Hyderabad] [Arising out of OIA No.159-2008-ST dated 28/08/2008 passed by Commissioner of Central Excise , COCHIN( Appeal) ] [Arising out of OIA No.370-2009 dated 22/09/2009 passed by Commissioner of Central Excise , COCHIN( Appeal) ] [Arising out of OIA No.15-2009 dated 07/01/2009 passed by Commissioner of Central Excise( Appeal) , Mangalore) ] [Arising out of 03-2009 dated 05/02/2009 passed by Commissioner of Central Excise , COCHIN( Appeal) ] [Arising out of OIA No.06-2009 dated 30/01/2009 passed by Commissioner of Central Excise &C(Appeals-I), Hyderabad ] OIA No.01/2009(H-III)(CE) dt. 20/01/2009 passed by CCE(Appeals), Hyderabad. Commissioner of Customs, Central Excise and Service Tax GUNTUR NULL P.B.NO. 331...C.R.BUILDING, KANNAVARI THOTA, GUNTUR, - 520004 ANDHRA PRADESH Appellant(s) Commissioner of Central Excise and Service Tax MANGALORE NULL 7TH FLOOR...TRADE CENTRE, BUNTS HOSTEL RD., MANGALORE, - 575003 KARNATAKA Appellant(s) Commissioner of Central Excise,Customs And Service Tax HYDERABAD-III NULL OPP LB STADIUM ROAD, BASHEERBAGH, HYDERABAD, - 500004 ANDHRA PRADESH Appellant(s) Commissioner of Customs, Central Excise and Service Tax GUNTUR NULL P.B.NO. 331...C.R.BUILDING, KANNAVARI THOTA, GUNTUR, - 520004 ANDHRA PRADESH Appellant(s) Commissioner of Central Excise, Customs and Service Tax BELGAUM NULL NO. 71...CLUB ROAD, CENTRAL EXCISE BUILDING, BELGAUM, - 590001 KARNATAKA Appellant(s) Commissioner of Central Excise, Customs and Service Tax MYSORE NULL S1-S2...VINAYA MARGA, SIDDHARTHA NAGAR, MYSORE - 570011 KARNATAKA Appellant(s) Commissioner of Central Excise and Service Tax MANGALORE NULL 7TH FLOOR...TRADE CENTRE, BUNTS HOSTEL RD., MANGALORE, - 575003 KARNATAKA Appellant(s) Commissioner of Central Excise,Customs and Service Tax CALICUT NULL CENTRAL REVENUE BUILDING, MANANCHIRA, CALICUT, KOZHIKODE, - 673001 KERALA Appellant(s) Commissioner of Central Excise, Customs and Service Tax MYSORE NULL S1-S2...VINAYA MARGA, SIDDHARTHA NAGAR, MYSORE - 570011 KARNATAKA Appellant(s) Commissioner of Customs ,Central Excise and Service Tax HYDERABAD-IV NULL POSNETT BHAWAN, TILAK ROAD, RAMKOTI, HYDERABAD, - 500001 ANDHRA PRADESH Appellant(s) Commissioner of Central Excise and Service Tax MANGALORE NULL 7TH FLOOR...TRADE CENTRE, BUNTS HOSTEL RD., MANGALORE, - 575003 KARNATAKA Appellant(s) Commissioner of Customs, Central Excise and Service Tax GUNTUR NULL P.B.NO. 331...C.R.BUILDING, KANNAVARI THOTA, GUNTUR, - 520004 ANDHRA PRADESH Appellant(s) Commissioner of Customs ,Central Excise and Service Tax HYDERABAD-IV NULL POSNETT BHAWAN, TILAK ROAD, RAMKOTI, HYDERABAD, - 500001 ANDHRA PRADESH Appellant(s) Commissioner of Central Excise, Customs and Service Tax Cochin-cce C R BUILDING, I S PRESS ROAD, ERNAKULAM, COCHIN, - 682018 KERALA Appellant(s) Commissioner of Central Excise, Customs and Service Tax MYSORE NULL S1-S2...VINAYA MARGA, SIDDHARTHA NAGAR, MYSORE - 570011 KARNATAKA Appellant(s) Commissioner of Central Excise, Customs and Service Tax BELGAUM NULL NO. 71...CLUB ROAD, CENTRAL EXCISE BUILDING, BELGAUM, - 590001 KARNATAKA Appellant(s) Commissioner of Central Excise,Customs And Service Tax HYDERABAD-III NULL OPP LB STADIUM ROAD, BASHEERBAGH, HYDERABAD, - 500004 ANDHRA PRADESH Appellant(s) Commissioner of Central Excise, Customs and Service Tax HYDERABAD-I NULL KENDRIYA SHULK BHAVAN, L.B STADIUM ROAD, BASHEERBAGH, HYDERABAD, - 500004 ANDHRA PRADESH Appellant(s) Versus SRI INDRA DISTILLERY PVT LIMITED PAIDIPARRU, TANUKU WEST GODAVARI DIST., ANDHRA PRADESH Respondent(s)
YELLAPPA KALIKERI PROP. M/S BASAVESHWAR AGENCIES, GANDHINAGAR, DANDELI Respondent(s) DAKSHINA KANNADA MOGAVEERA MAHAJANA SANGHA, MAHALAKSHMI NAGARA, POST, UCHILA UDUPI DISTRICT Respondent(s) VIJAYA PACKAGING SYSTEMS LTD SURVEY NO.190, CHILAKAMARRI VILLAGE, SHADNAGAR MANDAL, MAHABOOBANAGAR DISTRICT, (A.P) Respondent(s) THEJO ENGINEERING SERVICES (P) LTD GUDUR, NELLORE DIST, A.P Respondent(s) V.S.PATIL AND SONS SRINATH COMPLEX, NEW COTTON PARKET, HUBLI Respondent(s) BHARATHI ASSOCIATES, P.B.NO.3, BOOVANAHALLI, HASSAN Respondent(s) SREE VENKATESHWARA COLOUR PRINTS (R) SREE VENKATESHWARA CENTRE, GANDHI BAZAAR CIRCLE, BM ROAD, HASSAN Respondent(s) R.V.FINANCIAL ASSOCIATES, NO.310, A, MAHENDRA ARCADE, KARANGALPADY, K.R.R. ROAD, MANGALORE Respondent(s) R.V. MANAGEMENT SERVICES NO.310 A, MAHENDRA ARCADE, KARANGALPADY, KRR ROAD, MANGALORE Respondent(s) YENESKAY AGENCIES DHANALAKSHMI COMPLEX, PALLI STREET, PALAKKAD Respondent(s) C.R.VASANTHKUMAR ASSOCIATES, CHARTERED ACCOUNTANT, J.P.N.ROAD, SHIMOGA Respondent(s) SHRIRAM FUEL INJECTION INDL LTD BALANAGAR TOWNSHIP, BALANAGAR, HYDERABAD Respondent(s) BALLAL ASSOCIATES 4-6-577/66, III FLOOR, MAHINDRA ARCADE, KUDMAL RANGA RAO ROAD, MANGALORE Respondent(s) TRANS ALLIEDS NALLAPADU GUNTUR DISTRICT Respondent(s) FENESTA BUILDING SYSTEMS NO-1-38/1, SY NO- 91, KOMPALLYM, QUTUBULLAPUR MANDAL RR DISTRICT, ANDHARA PRADESH Respondent(s) Kerala Publicity Bureau Kpb Complex, Sastri Road KOTTAYAM - 00 KERALA Respondent(s) M/S DIWAN BAHADUR S L MATHIAS & SONS KELAGUR COFFEE & TEA ESTATE, JAVALLI P.O. CHICKMAGALUR DISTRICT(KA) Respondent(s) M/S QUARD HITLOW GROUP ESTATES M/S QUARD HITLOW GROUP ESTATES, POST BOX NO.12 Respondent(s) MSPL,UNIT - VIJAYA OXYGEN HOSAHALLI VILLAGE,MUNIRABAD DIST. KOPPAL Respondent(s) SHANTI BOILERS & PRESSURE VESSELS PRIVATE LIMITED IDA NACHARAM, HYDERABAD (AP) Respondent(s) AUROBINDO PHARMA LTD UNIT-IX, SY NO.374, GUNDLAMACHANOORVILLAGE, HATNOOR MANDAL, MEDAKK DIST Respondent(s) Appearance:
Dr. A.K. Nigam, Addl. Commissioner(AR) Shri S. Teli, Deputy Commissioner(AR) Shri N. Jagdish, Superintendent(AR) For the appellants For Respondents Shri Harish Bindumadhavan, Advocate for M/s. Aurobindo Pharma Ltd. Shri M.S. Nagaraja, Advocate for M/s. MSPL Shri Akbar Basha, Advocate for M/s. CR Vasanth Kr. Associates and M/s. Bharathi Associates Shri Raghavan M, Advocate for M/s. R.V. Financial Associates None for the rest of respondents.
CORAM:
HON'BLE SHRI B.S.V.MURTHY, TECHNICAL MEMBER HON'BLE SHRI S.K. MOHANTY, JUDICIAL MEMBER Date of Hearing: 27/08/2014 Date of Decision: 27/08/2014 Order Per : B.S.V.MURTHY After hearing both the sides and after going through the records, we find that the amount involved in these appeals is below Rs.5 lakhs. Appeals filed by the Revenue have to be rejected being against the National Litigation Policy circulated by the Board in their Circular No.390/Misc./163/2010-JC dt. 17/08/2011. Further in the light of the decision 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 in the case of Mico Ltd. [2012(281) ELT 680 (Kar.)], we have to hold that the appeals are not maintainable. Accordingly, the appeals are rejected as not maintainable. Cross objections also get disposed of. Since the appeals filed by the Revenue were rejected, miscellaneous applications also get disposed of.
(Operative portion of the order pronounced in open court) S.K. MOHANTY JUDICIAL MEMBER B.S.V.MURTHY TECHNICAL MEMBER Raja.6