Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise And ... vs Lokesh Machines Ltd on 28 October, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Final Order No. 21938-21953 / 2014 Appeal(s) Involved: E/323/2008; E/63/2009; E/125/2009; E/126/2009; E/312/2009; E/414/2009; E/538/2009; E/614/2009; E/946/2009; E/2012/2010; E/2013/2010; E/1215,1217 to 1219/2011; C/26702/2013 [Arising out of : (i) Order-in-Original No.13/2007-CEX dated 30/11/2007 passed by Commissioner of Central Excise , HYDERABAD-I (ii) Order-in-Appeal No.52/2008 (H-I) CE dated 31/10/2008 passed by Commissioner of Customs, Central Excise (Appeals, Hyderabad-I (iii) Order-in-Appeal No.22/2008 (V-I) (D) dated 22/10/2008 passed by Commissioner of Central Excise , Visakhapatnam-I (iv) Order-in-Appeal No.20/2008 (H-II) CE dated 12/09/2008 passed by Commissioner of Central Excise , HYDERABAD-I (v) Order-in-Appeal No.132/2008 (V-I) CE dated 29/12/2008 passed by Commissioner of Central Excise , Visakhapatnam-I (vi) Order-in-Appeal No.09/2009 (H-I) CE dated 30/01/2009 passed by Commissioner of Central Excise , HYDERABAD-I (vii) Order-in-Appeal No.6 to 10/2009 (H-I) (D) dated 27/02/2009 passed by Commissioner of Central Excise , HYDERABAD-I (viii) Order-in-Appeal No.136/2009 dated 15/04/2009 passed by the Commissioner of Central Excise (Appeals), Mangalore. (ix) Order-in-Appeal No.88/2009 (V-I) (D) dated 14/07/2009 passed by the Commissioner of Central Excise (Appeals), Visakhapatnam. (x) Order-in-Appeal No.16/2010 (V-II) CE dated 07/07/2010 passed by Commissioner of Central Excise (Appeals), Visakhapatnam. (xi) Order-in-Appeal No.17/2010 (V-II) CE dated 07/07/2010 passed by Commissioner of Central Excise (Appeals), Visakhapatnam. (xii) Order-in-Appeal No.19 to 30/2010 (H-IV) (D) CE dated 09/07/2010 passed by Commissioner of Central Excise , HYDERABAD-I (xiii) Order-in-Appeal No.61-74/2013 dated 1.3.2013 passed by the Commissioner of Customs (Appeals), Bangalore.] Commissioner of Central Excise and Service Tax MANGALORE 7TH FLOOR, TRADE CENTRE, BUNTS HOSTEL RD., MANGALORE - 575003 KARNATAKA Appellant(s) Commissioner of Central Excise, Customs and Service Tax HYDERABAD-I KENDRIYA SHULK BHAVAN, L.B STADIUM ROAD, BASHEERBAGH, HYDERABAD - 500004 ANDHRA PRADESH Appellant(s) Commissioner of Central Excise, Customs and Service Tax VISAKHAPATNAM-I CENTRAL EXCISE BUILDING PORT AREA VISAKHAPATNAM - 530035 ANDHRA PRADESH Appellant(s) Commissioner of Central Excise, Customs and Service Tax BANGALORE-I POST BOX NO 5400, CR BUILDINGS, BANGALORE - 560001 Appellant(s) Commissioner of Customs ,Central Excise and Service Tax HYDERABAD-IV POSNETT BHAWAN, TILAK ROAD, RAMKOTI, HYDERABAD, - 500001 ANDHRA PRADESH Appellant(s) Versus LOKESH MACHINES LTD HEAD OFFICE, B-29, E.E.I.E STAGE-II, BALANAGAR, HYDERABAD Respondent(s)
SIVAGANGA POLYMERS PVT LTD PLOT NO.166, IDA, PHASE-II, PASHAMYLARAM, PATANCHERU MANDAL, MADAK DIST, Respondent(s) INOX AIR PRODUCTS LTD PLOT NO.D-92, IDA AUTONAGAR, VISAKHAPATNAM Respondent(s) P.V.MANOHAR PROPRIETOR, VARDHANI MARKETING PVT LTD, 1-2-6,, GAGAN MAHAL, MAINROAD, DOMALGUDA, HYDERABAD Respondent(s) INOX AIR PRODUCTS LTD PLOT NO.92, IDA, AUTONAGAR, VISAKHAPATNAM Respondent(s) PARAGON POLYMER PRODUCTS(P) LTD PLOT NO.19, IDA PHASE-I, PATANCHERU, MEDAK DIST Respondent(s) Dr. Reddy's Laboratories Ltd IDA, Bollaram, Jinnaram Mangal, MEDAK DIST - 00 AP Respondent(s) AUREOLA CHEMICALS LTD., PLOT NO. 450, BAIKAMPADY INDUSTRIAL AREA, MANGALORE Respondent(s) INOX AIR PRODUCTS LTD PLOT NO,D-92, IDA AUTONAGAR, VISHAKHAPATNAM Respondent(s) ANDHRA PRADESH PAPER MILLS LTD UNIT-APPM, RAJAHMUDRY 533105, EAST GODAVARY DIT, AP. Respondent(s) ANDHRA PRADESH PAPER MILLS LTD UNIT-APPM, RAJAHMUDRY 533105, EAST GODAVARY DIT, AP. Respondent(s) SOLAR SEMI CONDUCTORS PVT LTD KOMPALLY, R.R. DIST,AP Sri Venkteshwara Enterprises, B.M. Road Cross, Near TA PC MS Building KUNIGAL.
KARNATAKA Respondent(s) Appearance:
Dr. A.K. Nigam/Mr. R. Gurunathan, Mr. Mohd. Yusuf, Appellant (s) Addl. Commissioners (AR) and Mr. N. Jagadish, Superintendent (AR) S/Shri Raghavendra Rao, A. Sarveswara Rao, Anil Kumar Respondent(s) and K. Parmeshwaran, Advocates and Mrs. Radha Arun, Consultant CORAM:
HON'BLE SHRI B.S.V.MURTHY, TECHNICAL MEMBER HON'BLE SHRI S.K. MOHANTY, JUDICIAL MEMBER Date of Hearing: 28/10/2014 Date of Decision: 28/10/2014 Order Per : B.S.V.MURTHY In these appeals, the duty/penalty amount involved is less than Rs.5,00,000/-. Even though these 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.), we hold that these appeals are not maintainable. Accordingly, the appeals are rejected as not maintainable.
(Operative portion of the order has been pronounced in open court) S.K. MOHANTY JUDICIAL MEMBER B.S.V.MURTHY TECHNICAL MEMBER rv 4