Custom, Excise & Service Tax Tribunal
Cce, Delhi-Iii vs Holister Medical India Pvt.Ltd on 29 April, 2015
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066.
SINGLE MEMBER BENCH
Court-II
E/Stay/55437-55438/14 in Appeal No.E/54758-54759/14
(Arising out of OIA No.308/SVS/GGN/2014 dt.29.5.14 passed by the CCE (Appeals), Delhi-III Gurgaon)
Date of Hearing/Decision: 29.04.2015
Honble Mr.Ashok Jindal, Member (Judicial)
1.
Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
No
2.
Whether it would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
No
3.
Whether their Lordships wish to see the fair copy of the order?
seen
4.
Whether order is to be circulated to the Department Authorities?
Yes
CCE, Delhi-III Appellant
Vs.
Holister Medical India Pvt.Ltd. Respondent
Present for the Appellant: Shri R.K.Mishra, Advocate
Present for the Respondent: Shri Praul Nagpal, CA
Coram: Honble Mr.Ashok Jindal, Member (Judicial)
FINAL ORDER NO.51486-51487/2015
PER: ASHOK JINDAL
Heard the parties. Ld.Counsel for the respondent took objection that as per CBEC instruction F.No.390/Misc./163/2010-JC dt.17.08.2011 to reduce the litigation, it has been directed by the CBEC that if the amount of dispute is less than Rs.5 lakh, no appeal shall be filed before the Tribunal and it has been further clarified vide Instruction dt.26.12.14 if the issue is of recurring nature then also the appeal shall not be filed.
2. Admittedly, in both the appeals, the amount involved is less than Rs.5 lakhs each. Therefore, as per Instruction issued by the CBEC dt.17.11.2011, I hold that the appeals are not maintainable before this Tribunal, the same are dismissed. The stay applications are also disposed in the above terms.
(Dictated & Pronounced in the open court) (ASHOK JINDAL) MEMBER (JUDICIAL) mk 3 3