Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, Nashik vs Shaswat Metal Alloys P. Ltd on 21 November, 2014
IN THE CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH AT MUMBAI
Appeal No.
E/358/05
- Mum
(Arising out Order-in-Appeal No. CEX.XI/JMJ/468/916/APL/ NSK/2004 dated 29.11.2004 passed by the Commissioner of Central Excise (Appeals), Nashik)
For approval and signature:
Honble Mr. Ashok Jindal, Member (Judicial)
Honble Mr. P.K. Jain, 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 Yes 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, Nashik
Appellant
Vs.
Shaswat Metal Alloys P. Ltd.
Respondent
Appearance:
Shri S. Dewalvar, Addl. Comm (AR) for the appellant None for the respondent CORAM:
Honble Mr. Ashok Jindal, Member (Judicial) Honble Mr. P.K. Jain, Member (Technical) Date of hearing : 21/11/2014 Date of decision : 21/11/2014 O R D E R No:..
Per: Mr. Ashok Jindal, Member (Judicial) Heard the ld. AR.
2. We find that revenue involved is less than `5 lakhs and as per the Litigation policy vide Circular no. F.No.390/Misc/163/2010-JC dated 17.8.2011 where the revenue involved is less than `5 lakhs, the Revenue is not required to file appeal before this Tribunal. Therefore, we dismiss the appeal filed by the Revenue, as revenue involved is less than `5 lakhs.
(Dictated in Court) (P.K. Jain) (Ashok Jindal) Member (Technical) Member (Judicial) //SR 2