Custom, Excise & Service Tax Tribunal
Coms,C.Ex - Jsr vs Tata Steel Ltd on 20 September, 2018
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL, KOLKATA
EASTERN ZONAL BENCH: KOLKATA
Appeal No. E/16/2009
(Arising out of Order-in-Appeal No.201/JSR/2008 dated 28.11.2008 passed by the
Commissioner (Appeals), Central Excise & Service Tax, Ranchi)
Commissioner of Central Excise, JSR Applicant (s)/Appellant (s)
Vs.
M/s. Tata Steel Ltd. Respondent (s)
Appearance:
Shri S.Mukhopadhyay, Suptd.(AR) for the Appellant (s) Dr. Samir Chakraborty, Sr.Advocate and Shri Abhijit Biswas, Advocate for the Respondent (s) CORAM:
HON'BLE SHRI P. K. CHOUDHARY, JUDICIAL MEMBER HON'BLE SHRI BIJAY KUMAR, TECHNICAL MEMBER Date of Hearing/Decision:- 20.09.2018 ORDER NO.FO/76651/2018 Per Shri P.K.Choudhary This appeal has been filed by the Revenue against Order-in-Appeal No. Order-in-Appeal No.201/JSR/2008 dated 28.11.2008 passed by the Commissioner (Appeals), Central Excise & Service Tax, Ranchi.
2. Shri S.Mukhopadhyay, Supdt. (A.R.) appeared on behalf of the Revenue and reiterated the grounds of appeals.
3. Dr. Samir Chakraborty, Sr.Advocate and Shri Abhijit Biswas, Advocate present on behalf of the Respondent.
4. Heard both sides and perused the appeal records.
5. On perusal of records, we find that the amount involved in this case is below the monetary limit of Rs.20 lakhs which has been notified vide instruction being F. No. 390/Misc./116/2017-JC dated 11/07/2018. The present case falls under exclusion Clause 3 (C) of the National Litigation Policy introduced vide Board's Instruction dated 17.12.2015 which has been deleted vide Instruction F. No. 390/Misc./116/2017-JC dated 04.04.2018. Accordingly, the appeal is dismissed under litigation policy.
(Dictated and Pronounced in the Open Court) S/d. S/d.
(BIJAY KUMAR) (P. K. CHOWDHARY)
MEMBER (TECHNICAL) MEMBER (JUDICIAL)
ss