Custom, Excise & Service Tax Tribunal
Cce & St, Faridabad vs M/S Imperial Auto Industries Ltd on 11 May, 2017
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SCO 147-148, SECTOR 17-C, CHANDIGARH-160017 SINGLE BENCH COURT NO.1 Appeal No. E/60579/2016 [Arising out of the Order-in-Appeal No. 263/CE/APPL-II/DELHI/2016 dated 30.08.2016 passed by the CCE (Appeals), Faridabad] Date of Hearing/Decision: 11.05.2017 For Approval & signature: Honble Mr. Ashok Jindal, Member (Judicial) CCE & ST, Faridabad Appellant Vs. M/s Imperial Auto Industries Ltd. Respondent
________________________________________________ Appearance Shri. Harvinder Singh, AR- for the appellant Shri. Ramesh Kumar Sharma, Advocate- for the respondent CORAM: Honble Mr. Ashok Jindal, Member (Judicial) FINAL ORDER NO: 60896 / 2017 Per Ashok Jindal:
Revenue is in appeal against the order dated 30.08.2016 of Commissioner (Appeals), Chandigarh, wherein the demand of duty was dropped.
2. I am informed about the instructions dated 17.12.2015 issued by the CBEC in exercise of the powers conferred by Section 35R of the Central Excise Act, 1944 fixing monetary limits below which appeal shall not be filed in the Tribunal. The monetary limit has been enhanced to Rs. 10 Lakhs through the said instructions. Further, the Board vide letter dated 1.1.2016 clarified that the said instructions will apply to all pending appeals in CESTAT.
3. I also find that the Honble High Courts of Madras, Karnataka and Gujarat have held that the litigation policy containing monetary limit for filing appeals will apply to pending appeals also. [2015 (40) STR 656 (Mad); 2014 (306) ELT (Guj); 2011 (268) ELT 344 (kar.)]
4. Considering the above position, I dismiss the appeal filed by the Revenue.
(Dictated and pronounced in the open court) Ashok Jindal Member (Judicial) rt 2 E/60579/2016 CCE & ST, Faridabad Vs. M/s Imperial Auto Industries Ltd.