Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, ... vs M/S Afton Chemical Hyderabad Pvt. Ltd. ... on 22 April, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Final Order No . 20598 / 2014 Application(s) Involved: E/MISC/21276/2014 in E/1825/2011-DB Appeal(s) Involved: E/1825/2011-DB [Arising out of Order-in-Appeal No. 14/2011 dated 28/02/2011 passed by Commissioner (Appeals-III), Hyderabad] Commissioner of Central Excise, Customs and Service Tax - HYDERABAD-III OPP LB STADIUM ROAD, BASHEERBAGH, HYDERABAD-500004 Appellant(s) Versus M/s Afton Chemical Hyderabad Pvt. Ltd. (Formerly M/s Polartech India Pvt. Ltd.), PLOT NO.197, IDA, CHERLAPALLY, HYDERABAD-51 Respondent(s)
Appearance:
Mr. R. Gurunathan, A.R. For the Appellant Mr. B. Seshagiri Rao, Adv. For the Respondent CORAM:
HONBLE SHRI B.S.V. MURTHY, TECHNICAL MEMBER HONBLE SHRI S.K. MOHANTY, JUDICIAL MEMBER ________________________________________ Date of Hearing: 22/04/2014 Date of Decision: 22/04/2014 Per B.S.V. MURTHY This miscellaneous application is filed by Respondent. The respondent is seeking modification of cause title as name of the company which was M/s Polartech India Pvt. Ltd. has been changed to M/s Afton Chemical Hyderabad Pvt. Ltd. The misc. application is allowed and accordingly, the cause title stands modified as requested.
2. This appeal has been filed by Revenue. Both sides submitted that duty amount involved in the matter is Rs. 1,64,831/-. Even though this appeal was filed prior to issue of the Boards Circular prescribing mandatory limits for filing the appeal by Revenue, in the light of the 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.)], we have to hold that the appeal is not maintainable. Accordingly, the appeal is rejected as not maintainable.
(Operative portion of the order has been pronounced in open court)
(S. K. MOHANTY) (B.S.V. MURTHY)
JUDICIAL MEMBER TECHNICAL MEMBER
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