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Custom, Excise & Service Tax Tribunal

C.C.E., Ludhiana vs Khurana Steels Ltd on 24 May, 2016

        

 
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
SCO 147-148, SECTOR 17-C, CHANDIGARH-160017
COURT NO.1
Appeal No. E/314/2007, E/3161/2007 & E/463/2008

[Arising out of the Order-in-Appeal Nos. 104/CE/APPL/LDH/2006 dt. 09.11.2006, 254/CE/APPL/LDH/2007 dt. 06.09.2007 and 361/CE/APPL/LDH/2006 dt. 27.11.2007 passed by the CCE (Appeals), Chandigarh]
  Date of Hearing/Decision: 24.05.2016

For Approval & signature:

Honble Mr. Ashok Jindal, Member (Judicial)
Honble Mr. Raju, Member (Technical)

1.
Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
No
2.
Whether it would 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 Department Authorities?
Yes

C.C.E., Ludhiana		                                      Appellant
Vs.
Khurana Steels Ltd.						  Respondents

B.T. Steels Ltd.

Punjab Bearing Inds. Pvt. Ltd.

Appearance:

Shri Harvinder Singh, AR for the appellant Shri Sudeep Singh, Advocate for the respondent CORAM: Honble Mr. Ashok Jindal, Member (Judicial) Honble Mr. Raju, Member (Technical) FINAL ORDER NO 60148-60150/2016 Per: Ashok Jindal Revenue is in appeals against the orders dated 09.11.2006, 06.09.2007 and 27.11.2007 of Commissioner (Appeals) Central Excise, Chandigarh, wherein the demand of duty was dropped.

2. We are informed about the instructions dated 17.12.2015 issued by the CBEC in exercise of the powers conferred by Section 35R of the Central Excise Act, 1944 fixing monetary limits below which appeal shall not be filed in the Tribunal. The monetary limit has been enhanced to Rs. 10 Lakhs through the said instructions. Further, the Board vide letter dated 01.01.2016 clarified that the said instructions will apply to all pending appeals in CESTAT.

3. We also find that the Honble High Courts of Madras, Karnataka and Gujarat have held that the litigation policy containing monetary limit for filing appeals will apply to pending appeals also. [2015 (40) STR 656 (Mad); 2014 (306) ELT (Guj); 2011 (268) ELT 344 (kar.)]

4. Considering the above position, we dismiss the appeals filed by the Revenue.

(Dictated & Pronounced in court)

(Raju)						                (Ashok Jindal)
Member (Technical)				          Member (Judicial)
							 	      
ras