Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, ... vs Ncs Sugars Ltd on 3 February, 2015
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Appeal(s) Involved: E/58/2009-SM [Arising out of Order-In-Appeal No. 19/2008 dated 22/10/2008 passed by the Commissioner of Central Excise, Customs and Service Tax, Visakhapatnam] For approval and signature: HON'BLE Mrs. ARCHANA WADHWA, JUDICIAL MEMBER 1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2 Whether it should 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 Departmental authorities? Yes Commissioner of Central Excise, Customs and Service Tax Visakhapatnam-I Central Excise Building Port Area Visakhapatnam 530 035 Andhra Pradesh Appellant(s) Versus NCS Sugars Ltd. Latchayyapeta, Bobbili Mandal, Vizianagaram Dist. Respondent(s)
Appearance:
Mr. Pakshi Rajan, AR For the Appellant Mr. S.V. Ratnam, Advocate RR Residency, Chaganti Street Visakhapatnam 530 001 For the Respondent Date of Hearing: 03/02/2015 Date of Decision: 03/02/2015 CORAM:
HON'BLE Mrs. ARCHANA WADHWA, JUDICIAL MEMBER Final Order No. 20282 / 2015 Per : ARCHANA WADHWA Heard both the sides.
2. In this appeal, the amount involved is only Rs. 61,810/- (Rupees Sixty One Thousand Eight Hundred and Ten only). Even though the appeal was filed prior to issue of Circular by the Board prescribing mandatory limits for filing the appeal by Revenue, 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.)], I have to hold that this appeal is not maintainable. Accordingly, the appeal is rejected as not maintainable. (Order pronounced in open court) (ARCHANA WADHWA) JUDICIAL MEMBER iss