Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, ... vs M/S. Dcw Ltd. [For Appeal ... on 7 July, 2014
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
E/01191/2004 & E/CO/00049/2007
and E/01293/2004
[Arising out of Order-in-Appeal No.68/2004-(TVL)(ADK), dated 16.06.2004 passed by the Commissioner of Customs and Central Excise (Appeals), Tiruchirapalli]
FOR APPROVAL AND SIGNATURE:
Honble Shri Pradip Kumar Das, Judicial Member :
Honbe Shri R. Periasami, Technical Member :
1. Whether Press Reporters may be allowed to see 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
CESTAT (Procedure) Rules, 1982 for publication in
any authoritative report or not? :
3. Whether the Members wish to see the fair copy of
the Order? :
4. Whether Order is to be circulated to the Departmental
Authorities? :
Commissioner of Central Excise, Tirunelveli [For Appeal No.E/1191/2004]
M/s. DCW Ltd.
Appellant
Versus
M/s. DCW Ltd. [For Appeal No.E/1293/2004]
Commissioner of Central Excise,
Tirunelveli
Respondent
Appearance:
Shri C. Seethapathy, Adv. Ms. Indira Sisupal, AC(AR) For the Assessee For the Revenue CORAM:
Honble Shri Pradip Kumar Das, Judicial Member Honbe Shri R. Periasami, Technical Member Date of hearing : 07-07-2014 Date of decision : 07-07-2014 FINAL ORDER NO. 40524-40525 / 2014 Per Pradip Kumar Das:
These appeals are arising out of a common order and, therefore, both are taken up together for disposal.
2. After hearing both sides and on perusal of the records, we find that the adjudicating authority confirmed the demand of duty of Rs.61,776/- along with interest and penalty. The Commissioner (Appeals) modified the adjudication order insofar as the demand of duty for the period from July, 2002 only is sustainable.
3. The learned Counsel on behalf of the assessee submits that they have filed the appeal against the impugned order in respect of demand of duty of about Rs.6,000/-.
4. On the other hand, the learned Authorised Representative on behalf of the Revenue submits that Revenue also filed this appeal against the impugned order in so far as setting aside of the balance amount of duty.
5. In view of the Boards Circular, we find that the amount involved in Revenues appeal is less than Rs.5,00,000/- and, therefore, the appeal filed by the Revenue is liable to be dismissed. The amount involved in the appeal filed by the assessee is about Rs.6,000/-. In view of the proviso to Section 35B (1) of the Central Excise Act, 1944, we refrain to admit the appeal filed by the assessee also. Accordingly, both the appeals are dismissed. Cross objection disposed of.
(Dictated and pronounced in open court)
(R. PERIASAMI) (PRADIP KUMAR DAS)
TECHNICAL MEMBER JUDICIAL MEMBER
ksr
DRAFT
Remarks
I
II
III
Date of dictation
07.07.2014
Draft Order - Date of typing
08.07.2014
Fair Order Typing
25.08.2014
Received the order only today for fair typing Date of number and date of dispatch 2 E/01191/2004 & E/CO/00049/2007 and E/01293/2004