Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, ... vs M/S Embitee Iron & Steel Pvt Ltd on 29 April, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE FINAL ORDER Nos. 20662 & 20663 / 2014 Application(s) Involved: E/CROSS/200/2009 in E/557/2009-DB ST/CROSS/123/2010 in ST/1658/2010-DB Appeal(s) Involved: E/557/2009-DB [Arising out of the Order-in-Appeal No. 96/2009 dated 17.3.2009, passed by the Commissioner of Central Excise (Appeals), Mangalore] ST/1658/2010-DB [Arising out of the Order-in-Appeal No. 32/2009 dated 30/09/2009 passed by the Commissioner (Appeals), Visakhapatnam] Commissioner of Central Excise, Customs and Service Tax, BELGAUM NO. 71, CLUB ROAD, CENTRAL EXCISE BUILDING, BELGAUM 590001. Appellant(s) Commissioner of Central Excise, Service Tax and Customs, VISAKHAPATNAM-II CENTRAL EXCISE BUILDING, PORT AREA, VISAKHAPATNAM 530035 Appellant(s) Versus M/s EMBITEE IRON & STEEL PVT LTD NO.4, RAHIMABAD COLONY, INFANTRY ROAD, CONTANMENT, BELLARY-583001. Respondent(s)
M/s MOHAN ENTERPRISES D.No.16-23-63/3B, ROAD NO.1, PALLAMRAJUNAGAR, KAKINADA ESAT GODAVARI DIST, A.P. 533003. Respondent(s) Appearance:
None For Appellants Mr. N. Jagdish, A.R. For the Respondent CORAM:
HON'BLE SHRI B.S.V. MURTHY, TECHNICAL MEMBER HON'BLE SHRI S.K. MOHANTY, JUDICIAL MEMBER ________________________________________ Date of Hearing: 29/04/2014 Date of Decision: 29/04/2014 Per B.S.V. MURTHY These two appeals have been filed by Revenue against the respondents. In both the appeals, duty/penalty amount involved is less than Rs. 5 lakhs. Even where appeals were filed prior to issue of the Circular by the Board prescribing mandatory limits 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.), appeals are not maintainable. In the result, both the appeals are not maintainable and accordingly, the same are rejected as not maintainable.
2. Cross objections filed by the respondents also stand disposed of.
(Operative portion of the order has been pronounced in open court) (S.K. MOHANTY) JUDICIAL MEMBER (B.S.V. MURTHY) TECHNICAL MEMBER /vc/