Custom, Excise & Service Tax Tribunal
C.C.E. Delhi Iv vs India Yamaha Motors (P) Ltd on 13 July, 2018
1
Appeal No. E/03877/2010, E/60399/2018
Customs, Excise & Service Tax Appellate Tribunal
SCO 147-148, SECTOR-17-C, CHANDIGARH-160017
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Appeal No. E/03877/2010, E/60399/2018
(Arising out of OIA-126-127-CE-APPL-DLH-IV-2010 dated 02.08.2010 passed
by the Commissioner (Appeals) of Central Excise-Faridabad I)
CCE- Delhi IV
CCE-Faridabad-I : Appellant (s)
Vs
M/s India Yamaha Motors P Limited : Respondent (s)
Represented by:
For Appellant (s) : Shri V. Gupta, AR For Respondent (s): Shri Vineet Sinha, Advocate CORAM :
Mr. Ashok Jindal, Hon'ble Member (Judicial) Date of Hearing/Decision: 13.07.2018 ORDER No. A/62537-62538 / 2018 Per : Mr. Ashok Jindal Considering the fact that Revenue involved in both the appeals is less than the amount of Rs. 20 Lakhs and as per Litigation Policy vide F. No. 390/Misc/116/017 J. C. Dated 11.07.2018 instructions were issued not to file appeal or withdrawn the appeals where the amount in dispute is less than Rs. 20 Lakhs before this Tribunal and there is no substantial question of law is involved. Admittedly, it is a case of demand of interest, no substantial question of law involved, therefore, as per the litigation policy the appeals filed by the Revenue are dismissed. 2
Appeal No. E/03877/2010, E/60399/2018
2. The Ld. AR for the Revenue submits that the issue involved is of the question of law, but failed to bring in the knowledge of the bench what question of law is involved and submitted the appellant has taken Cenvat credit wrongly, therefore, the demand of interest is to be confirmed. This case is based on facts and no question of law has been brought in knowledge by the Ld. AR. Therefore, the objection raised by the Ld. AR there is a substantial question of law involved is not sustainable.
3. In view of the above, the appeals are dismissed.
(Dictated & pronounced in the Court) (Ashok Jindal) Member (Judicial) G.Y.