Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise & St, ... vs M/S. Uni Products India Limited on 14 June, 2017
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL SCO 147-148, SECTOR 17-C, CHANDIGARH 160 017 COURT NO. I Appeal No. E/57323/2013-SM Date of Hearing/ Decision : 14.06.2017 [Arising out of Order-in-Appeal No. OIA-38-SVS-GGN-2013 dated 21.01.2013 passed by the Commissioner (Appeals) Central Excise & ST., Delhi-III (Gurgaon)] For approval and signature: Honble Mr. Ashok Jindal, Member (Judicial) Commissioner of Central Excise & ST, Gurgaon (Delhi) : Appellant vs. M/s. Uni Products India Limited : Respondent
Appearance:
Shri V.K. Tehran, AR for the Appellant- Revenue None for the Respondent(s) CORAM:
Honble Mr. Ashok Jindal, Member (Judicial) Final Order No. 61068 / 2017 Per : Ashok Jindal Revenue is in appeal against the impugned order dated 21.01.2013 of the Commissioner (Appeals), 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 01.01.2016 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, the appeal filed by the Revenue is dismissed.
(Order dictated and pronounced in the court) Ashok Jindal Member (Judicial) KL 2 Appeal No. E/57323/2013