Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, Mumbai ... vs Acc Nihon Castings Ltd on 18 February, 2016
IN THE CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH AT MUMBAI
Appeal No.
E/2313/06
- Mum
(Arising out Order-in-Appeal No. SVS/156/NGP-II/2006 dated 20.04.2006 passed by the Commissioner of Central Excise (Appeals), Nagpur)
For approval and signature:
Honble Shri S.S. Garg, Member (Judicial)
Honble Shri Raju, Member (Technical)
1. Whether Press Reporters may be allowed to see No
the Order for publication as per Rule 27 of the
CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the No CESTAT (Procedure) Rules, 1982 for publication
in any authoritative report or not?
3. Whether Their Lordships wish to see the fair copy Yes
of the Order?
4. Whether Order is to be circulated to the Departmental Yes
authorities?
Commissioner of Central Excise, Mumbai III
Appellant
Vs.
ACC Nihon Castings Ltd.
Respondent
Appearance:
Shri H.M. Dixit, AC (AR) for the appellant None for the respondent CORAM:
Honble Shri S.S. Garg, Member (Judicial) Honble Shri Raju, Member (Technical) Date of hearing : 18-02-2016 Date of decision : 18-02-2016 O R D E R No:..
Per: S.S. Garg:
This appeal is filed by the Revenue. The amount involved is less than `10,00,000/-.
2. In partial modification of the Boards Circular F.No. 390/Misc./163/2010-JC dated 17/12/2015, the monetary limit for filing of appeals in the Tribunal has been increased from `5,00,000/- to `10,00,000/-.
3. Keeping in view the fact that the amount involved is less than `10,00,000/- and as per the litigation policy of the Government vide Boards letter F.No. 390/Misc./163/2010-JC dated 17/08/2011 read with Honble Gujarat High Courts judgments in the case of Commissioner of Central Excise, Surat-I vs. Shreenath Fabrics reported in 2014 (303) ELT 540 (Guj.) and in the case of Commissioner of Central Excise, Vadodara-I vs. Pharmanza Herbal Pvt. Ltd. reported in 2014 (306) ELT 153 (Guj.) and the judgment of the Honble Karnataka High Court in the case of Commissioner of Central Excise, Bangalore-III vs. Presscom Products reported in 2011 (268) ELT 344 (Kar.), the appeal of the Revenue is dismissed without going into the merits of the case. (Operative part pronounced in Court) (Raju) Member (Technical) (S.S. Garg) Member (Judicial) //SR 2