Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, ... vs M/S Jindal Stainless Ltd on 1 August, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE Final Order No . 21270 / 2014 Application(s) Involved: E/CROSS/24/2009 in E/942/2008-SM Appeal(s) Involved: E/942/2008-SM [Arising out of the Order-in-Appeal No. 96/2008 dated 08/09/2008 passed by the Commissioner of Central Excise and Customs (Appeals), Visakhapatnam] ] Commissioner of Central Excise, Customs and Service Tax, VISAKHAPATNAM-I CENTRAL EXCISE BUILDING PORT AREA VISAKHAPATNAM 530035. Appellant(s) Versus M/s JINDAL STAINLESS LTD JINDAL NAGAR, KOTHAVALASA, VIZIANAGARAM DIST. (A.P.) Respondent(s)
Appearance:
Mr. S. Teli, A.R. For the Appellant None For the Respondent CORAM:
HON'BLE SHRI B.S.V. MURTHY, TECHNICAL MEMBER ________________________________________ Date of Hearing: 01/08/2014 Date of Decision: 01/08/2014 Per B.S.V. MURTHY In this appeal, duty/penalty amount involved is less than Rs. 5 lakhs. Even though this appeal was filed prior to issue of the Circular by the Board prescribing mandatory limit for filing the appeal by Revenue, in the light of the decisions 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 CCE & ST, Bangalore vs. Mico Ltd.: 2012 (281) E.L.T. 680 (Kar.), this appeal is not maintainable. Accordingly, appeal is rejected as not maintainable. (Operative portion of the order has been pronounced in open court) (B.S.V. MURTHY) TECHNICAL MEMBER /vc/