Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, ... vs Itc Ltd. (P.S.P Division) on 23 December, 2013
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Final Order No. 27181 / 2013 Application(s) Involved: ST/Stay/428/2009 in ST/706/2009-SM Appeal(s) Involved: ST/706/2009-SM [Arising out of Order-in-Appeal No. 27/2009 (H-III) ST dated 20/05/2009 passed by the Commissioner of Customs, Excise and Service Tax, Hyderabad] Commissioner of Central Excise, Customs And Service Tax - Hyderabad-III Opp LB Stadium Road, Basheerbagh, Hyderabad - 500 004, Andhra Pradesh Appellant(s) Versus ITC Ltd. (P.S.P Division) Sarapaka, Bhadrachalam Khammam District (A.P) Respondent(s)
Appearance:
Mr. A.K. Nigam, Additional Commissioner (AR) For the Appellant None For the Respondent CORAM:
HONBLE SHRI B.S.V. MURTHY, TECHNICAL MEMBER Date of Hearing: 23/12/2013 Date of Decision: 23/12/2013 Order Per: B.S.V. MURTHY None is present on behalf of the respondent. However, since the issue involved could be decided in favour of the respondent on going through the records, I consider that the appeal can be decided even in their absence and accordingly, appeal is taken up for final decision.
2. In this appeal the amount involved is less than Rs. Five lakhs. Even though the appeal was filed prior to issue of Circular by the Board prescribing mandatory limits for filing the appeal by Revenue, in the light of the Honble High Court of Karnataka in the case of Commissioner of Income Tax, Bangalore vs. Ranka & Ranka reported in 2012 (284) E.L.T. 185 (Kar.)] and C.B.E.C. Circular No. 390/Misc./163/2010-JC dt. 17/08/2011, I have to hold that the appeal is not maintainable. Accordingly, the appeal is rejected as not maintainable. (Order dictated and pronounced in open court) (B.S.V. MURTHY) TECHNICAL MEMBER iss