Custom, Excise & Service Tax Tribunal
Cce Kolhapur vs Ultratech Cement Co. Ltd on 23 August, 2018
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL, WEST ZONAL BENCH AT MUMBAI
Application No. E/MISC/86065/2018
E/CO/80/2011
Appeal No. E/989/2011
(Arising out of Order-in-Original No. 23/ADC/CEX/2010 dated
29.10.2010 passed by Commissioner of Central Excise,
Kolhapur),
Commissioner of Central Excise, Appellant
Kolhapur
Vs.
Ultratech Cement Co. Ltd. Respondent
Appearance:
Shri Sanjay Hasija, Supdt. (AR) for appellant Shri Rajesh Ostwal, Advocate for respondent CORAM:
Hon'ble Mr. S.K.Mohanty, Member (Judicial) Hon'ble Mr. P. Anjani Kumar, Member (Technical) Date of Hearing / Decision: 23.08.2018 FINAL ORDER NO...A/87330/2018 Per: S.K.Mohanty Heard both sides.
2. The jurisdictional Commissioner of Central Excise has filed the miscellaneous application for withdrawing the appeal on the ground of litigation policy. The amount involved in this appeal is Rs. 10,85,156/.
2
Application No. E/MISC/86065/18 Appeal No. E/989/18
3. Considering in reduction of Government litigation before various judicial forums, including the Tribunal, the CBEC had issued instruction vide File No. 390/Misc./113/2010-JC(8-2011) dated 17th August 2011 and No. 390/Misc./163/2010-JC dated 17.12.2015, fixing the monetary limit, below which the appeal shall not be filed by Revenue before the judicial forums. As per the instruction dated 17.12.2015, the monetary limit was fixed at Rs.10,00,000/- for filing of appeal before the Tribunal. The said monetary limit was enhanced to Rs.20,00,000/- vide instruction dated 11.07.2018 issued by the CBEC. However, there is a stipulation in the instruction dated 11.07.2018 that issues involving substantial questions of law should be contested, irrespective of the prescribed monetary limit. In the present case, since there is no substantial question of law involved for consideration by the Tribunal and in view of the fact that the amount involved is less than Rs.20,00,000/-, as per the instruction dated 11.07.2018 of the CBEC, the appeal cannot be entertained on merits. Therefore, we find that the prayer made by Revenue for withdrawing the appeal is proper and justified and thus, the same is considered.
4. Accordingly, the appeal filed by the Revenue is dismissed on monetary limits, as per the instructions referred (supra) 3 Application No. E/MISC/86065/18 Appeal No. E/989/18 issued by the CBEC. The Cross objection filed by the Respondent is also disposed of.
(Order dictated in Court)
(P. Anjani Kumar) (S.K.Mohanty)
Member (Technical) Member (Judicial)
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