Custom, Excise & Service Tax Tribunal
Cce, Ludhiana vs Jagajit Industries Ltd on 16 February, 2018
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
SCO 147-148, SECTOR 17-C, CHANDIGARH-160017
DIVISION BENCH
Court-I
Appeal No.E/406/2010
E/Misc/60363/2017
(Arising out of OIA No.238/CE/Ldh/2009 dt.30.11.2009 passed by the CCE (Appeals), Chandigarh)
Date of Hearing/Decision: 16.02.2018
CCE, Ludhiana Appellant
Vs.
Jagajit Industries Ltd Respondent
Present for the Appellant: Shri Tarun Kumar, AR
Present for the Respondent: Shri Poojan Malhotra, Advocate
Coram: Honble Mr.Ashok Jindal, Member (Judicial)
Honble Mr.Devender Singh, Member (Technical)
FINAL ORDER NO. 60104/2018
PER: ASHOK JINDAL
The Revenue has filed miscellaneous application for withdrawal of the appeal in terms of litigation policy. Considering the same, the miscellaneous application for withdrawal of the appeal is allowed.
2. The Revenue is in appeal against the order dated 30.11.2009 of Commissioner (Appeals), Chandigarh wherein the demand of duty was dropped.
3. We are informed about the Instructions dated 17.12.2015 issued by the CBEC in exercise of the powers conferred by Section 35 R 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 1.1.2016 clarified that the said Instructions will apply to all pending appeals in CESTAT.
4. 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 153 (Guj); 2011 (268) ELT 344 (Kar.)]
5. We are informed by the ld. AR that the present appeal is not falling under any one of the excluded category mentioned in the above Instructions.
6. Considering the above position, we dismiss the appeal filed by the Revenue.
(Dictated & Pronounced in the open court)
(DEVENDER SINGH) (ASHOK JINDAL)
MEMBER (TECHNICAL) MEMBER (JUDICIAL)
mk
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