Custom, Excise & Service Tax Tribunal
Commissioner Of Gst&Amp;Cce (Chennai ... vs Exide Industries Limited on 10 October, 2018
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH
CHENNAI
S.No. Application No. Appeal No. Appellant Respondent
1. E/Misc/(CT)/41946/2017 E/40694/2013 CGST & CE Saravana E/Misc/[WD]/41737/2018 Trichy Insulators Ltd. Arising out of Order-in-Appeal No.182/2012 (P) dt. 28.12.2012 passed by the Commissioner of Central Excise (Appeals), Chennai
2. E/Misc/(CT)/41753/2018 E/41620/2013 Commissioner Exide E/Misc/[WD]/41754/2018 of GST & CCE Industries Ltd.
(Chennai South) Arising out of Order-in-Appeal No.149/2013 (M-IV) dt. 26.03.2013 passed by the Commissioner of Customs, Central Excise & Service Tax (Appeals) Chennai
3. E/Misc/(CT)/41742/2018 E/41788/2013 CGST & CE Real Talent E/Misc/[WD]/41743/2018 Chennai Outer Engineering Ltd.
Arising out of Order-in-Appeal No.92/2013 (M-III) dt. 21.02.2013 passed by the Commissioner of Central Excise (Appeals) Chennai
4. E/Misc[CT]/41744/2018 E/42423/2015 CGST & CE BMW India E/Misc[WD]/41747/2018 Chennai Outer Pvt. Ltd.
5. E/Misc[CT]/41745/2018 E/42424/2015 CGST & CE BMW India E/Misc[WD]/41748/2018 Chennai Outer Pvt. Ltd.
6. E/Misc[CT]/41746/2018 E/42425/2015 CGST & CE BMW India E/Misc[WD]/41749/2018 Chennai Outer Pvt. Ltd. Arising out of Order-in-Appeal No.194 to 196/2015 (CXA-I) dt. 25.08.2015 passed by the Commissioner of Central Excise (Appeals-I) Chennai Appearance :
Shri S. Govindarajan, AC (AR) For the Appellant Shri M. Kannan Ms. S. Bharkavi, Advocate Ms. S. Aswini, Advocate For the Respondent CORAM :
Hon'ble Shri Madhu Mohan Damodhar Member (Technical) Hon'ble Shri P. Dinesha, Member (Judicial) Date of hearing / decision : 10.10.2018 FINAL ORDER No. 42590-42595 / 2018 Per Bench The MAs filed by Revenue are for withdrawal of their appeals in terms of litigation policy vide Board's instruction being F.No.390/Misc./1116/2017-JC dt.
11-07-2018. In all the above cases, the disputed amount is below Rs.20 lakhs, 2 Application Nos. E/Misc/(CT)/41946/2017 E/Misc/[WD]/41737/2018 E/Misc/(CT)/41753/2018 E/Misc/[WD]/41754/2018 E/Misc/(CT)/41742/2018 E/Misc/[WD]/41743/2018 E/Misc[CT]/41744/2018 E/Misc[WD]/41747/2018 E/Misc[CT]/41745/2018 E/Misc[WD]/41748/2018 E/Misc[CT]/41746/2018 E/Misc[WD]/41749/2018 Appeal Nos. E/40694/2013 E/41620/2013 E/41788/2013 E/42423/2015 E/42424/2015 E/42425/2015 hence as per litigation policy, they are dismissed on monetary grounds without going into merits.
2. The MAs filed by Revenue for change of cause title are allowed in view of change in territorial jurisdiction. All the Revenue's appeals are dismissed as withdrawn only on monetary limits without going into merits.
(dictated and pronounced in court) (P. Dinesha) (Madhu Mohan Damodhar) Member (Judicial) Member (Technical) gs 3 Application Nos. E/Misc/(CT)/41946/2017 E/Misc/[WD]/41737/2018 E/Misc/(CT)/41753/2018 E/Misc/[WD]/41754/2018 E/Misc/(CT)/41742/2018 E/Misc/[WD]/41743/2018 E/Misc[CT]/41744/2018 E/Misc[WD]/41747/2018 E/Misc[CT]/41745/2018 E/Misc[WD]/41748/2018 E/Misc[CT]/41746/2018 E/Misc[WD]/41749/2018 Appeal Nos. E/40694/2013 E/41620/2013 E/41788/2013 E/42423/2015 E/42424/2015 E/42425/2015