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Custom, Excise & Service Tax Tribunal

Sl. No vs Unknown on 23 July, 2014

        

 
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH
BANGALORE


Final Order No.    21144-21163 / 2014    

Sl. No.
Appeal No.
Appellants
Respondents

Arising out of OIA No. Representatives for Assessees 1 C/797/2007 Commissioner of Customs New Custom House: Panambur MANGALORE  575 010.

Seven Seas Petroleum Pvt. Ltd 2C, Tangy Apartments, No.6, Dr. P.V. Cherian Crescent Road, Off. Commander In Chief Road, CHENNAI  600105, TN OIA No. 117/2007 dated 26/09/2007 None 2 E/380/2007 Commissioner of Central Excise and Service Tax MANGALORE 7TH FLOOR, TRADE CENTRE, BUNTS HOSTEL RD., MANGALORE - 575003 KARNATAKA BELL-O-SEALS VALVES (P) LTD SUBRAMANYA NAGAR, PUTTUR VILLAGE, P.O.SANTHEKATTE, UDUPI OIA No. 01/2006 dated 02/11/2006 Mr. M.S. Nagaraja T. Rajeswara Sastry & Associates No.48, 11th Main, Banashankari 2nd Stage Bangalore - 560 070.

E/506/2007 Commissioner of Central Excise And Customs BANGALORE-I PB 5400 CR BUIDING, QUEENS ROAD, BANGALORE, - 560001 RAJA MAGNETICS LTD NO.367, BHATTRAHALLI, OLD MADRAS ROAD, BANGALORE-560067 OIA No. 45/2007 dated 26/03/2007 Mr. B. Venugopal SWAMY ASSOCIATES G-8, FORTUNA ICON, APARTMENTS,JODIDAR ASHWATHAPPA FARM, SAHAKARA NAGAR, BANGALORE 560 092 4 E/537/2007 Commissioner of Central Excise, Customs and Service Tax BANGALORE-I POST BOX NO 5400, CR BUILDINGS, BANGALORE - 560001 BIO MEDICA KAMALA NIVAS, 9TH CROSS, ANDRAHALLI MAIN ROAD, BANGALORE OIA No. 76/2007 dated 30/04/2007 Mr. B.S. Janapati, Consultant No.231, 8th E Main, Kalyan Nagar, 1st Block, Bangalore  560 043.

E/553/2007 Commissioner of Central Excise, Customs and Service Tax HYDERABAD-I L.B STADIUM ROAD, BASHEERBAGH, HYDERABAD, - 500004 ANDHRA PRADESH RANITH PHARMA LIMITED PLOT NO.10-E2/A/3, SURVEY NO.10, GADDAPOTHARAM (V), JINNARAM MANDAL, MEDAK DISTRICT, A.P OIA No. 8/2007 dated 05/04/2007 None 6 E/870/2007 Commissioner of Customs, Central Excise and Service Tax GUNTUR P.B.NO. 331, C.R.BUILDING, KANNAVARI THOTA, GUNTUR - 520004 ANDHRA PRADESH SUDHA INDUSTRIES PLOT NOS:17 & 18, INDUSTRIAL ESTATE, TENALI  522 202 OIA No. 55/2007 dated 12/09/2007 None 7 ST/78/2007 Commissioner of Central Excise, Customs an Service Tax HYDERABAD-II L.B STADIUM ROAD, BASHEERBAGH, HYDERABAD - 500004 ANDHRA PRADESH VENTURE CAPITAL AND CORPORATIONS INVESTMENT LTD 6-2-913/914,3rd FLOOR, PROGRESSIVE TOWERS, KHAIRTABAB, HYDERABAD OIA No. 15/06 (H-II)-ST dated 15/09/2006 None Sl. No. Appeal No. Appellants Respondents Arising out of OIA No. Representatives for Assessees 8 C/333/2008 Commissioner of Customs, Central Excise and Service Tax GUNTUR P.B.NO. 331, C.R.BUILDING, KANNAVARI THOTA, GUNTUR - 520004 ANDHRA PRADESH SHRI.D.JANARDHAN REDDY PROPRIETOR, M/S SATYAS CUSTOMS NOTIFIED SHOP, OPP. HOTEL ASHOK, TRUNK ROAD, NELLORE ANDHRA PRADESH OIA No. 10/2007 dated 03/12/2007 None 9 E/34/2008 Commissioner of Central Excise, Customs and Service Tax VISAKHAPATNAM-I CENTRAL EXCISE BUILDING PORT AREA VISAKHAPATNAM - 530035 ANDHRA PRADESH CLASSIC MUSHROOMS LTD MODAVALASA, VIZIANAGARAM DISTRICT OIA No. 19/07 dated 14/09/2007 None 10 E/35/2008 Commissioner of Customs, Central Excise and Service Tax GUNTUR P.B.NO. 331, C.R.BUILDING, KANNAVARI THOTA, GUNTUR - 520004 ANDHRA PRADESH GOWRI SANKAR ENGINEERING WORKS INDUSTRIAL ESTATE, SULTANABAD, TENALI  522 202. OIA No. 54/2007 dated 26/09/2007 None 11 E/62/2008 Commissioner of Central Excise, Customs and Service Tax HYDERABAD-I KENDRIYA SHULK BHAVAN, L.B STADIUM ROAD, BASHEERBAGH, HYDERABAD - 500004 ANDHRA PRADESH APPLE LABORATORIES LTD PLOT NOS.41 & 44A, ANRICH INDUSTRIAL ESTATE, BOLLARAM, JINNARAM MANDAL, MEDAK DT ANDHRA PRADESH OIA No. 19/07 dated 30/10/2007 None 12 E/63/2008 Commissioner of Central Excise, Service Tax and Customs VISAKHAPATNAM-II CENTRAL EXCISE BUILDING, PORT AREA, VISAKHAPATNAM - 530035 ANDHRA PRADESH ACD COMMUNICATIONS PVT LTD DRAKSHARAMA ROAD, YANAM  533 464.

OIA No. 57/2007 dated 06/10/2007 None 13 E/66/2008 Commissioner of Central Excise And Service Tax BANGALORE-III PB.NO.5400, QUEENS ROAD, CENTRAL REVENUES BUILDING, BANGALORE - 560001 KARNATAKA AZRA POULTRY EQUIPMENTS SHACOORABAD, KENGERI BANGALORE OIA No. 45/07 dated 31/08/2007 Mr. Harish.R, Adv V. LAKSHMIKUMARAN & V. SRIDHARAN WORLD TRADE CENTRE NO.404-406, 4TH FLOOR, SOUTH WING BRIGADE GATEWAY CAMPUS NO.26/1, DR. RAJKUMAR ROAD, MALLESWARAM, BANGALORE - 560 055 KARNATAKA Sl. No. Appeal No. Appellants Respondents Arising out of OIA No. Representatives for Assessees 14 E/102/2008 Commissioner of Central Excise, Customs and Service Tax BANGALORE-I POST BOX NO 5400, CR BUILDINGS, BANGALORE - 560001 BANNER PHARMACAPS (INDIA) LTD NO.24, 26/3, 27/2, YADAVANAHALLI VILLAGE, ATTIBELE HOLBI, HOSUR ROAD, NERALUR POST, ANEKAL TALUK, BANGALORE DIST OIA No. 241/07 dated 31/10/2007 None 15 E/238/2008 Commissioner of Central Excise And Service Tax Bangalore-III PB.NO.5400, QUEENS ROAD, CENTRAL REVENUES BUILDING, BANGALORE, - 560001 KARNATAKA HMT WATCHES LTD SPECIALIZED WATCH CASE DIVISION, JALAHALLI, BANGALORE  560 031.

OIA No. 122/07 dated 17/12/2007 None 16 E/537/2008 Commissioner of Central Excise, Customs and Service Tax VISAKHAPATNAM-I CENTRAL EXCISE BUILDING PORT AREA VISAKHAPATNAM - 530035 ANDHRA PRADESH HINDUSTAN COCA COLA BEVERAGES (P) LTD MANCHUKONDA GARDENS, VISAKHAPATNAM OIA No. 39/2008 dated 26/05/2008 Mr. B. Venugopal SWAMY ASSOCIATES G-8, FORTUNA ICON, APARTMENTS,JODIDAR ASHWATHAPPA FARM, SAHAKARA NAGAR, BANGALORE 560 092 17 E/538/2008 Commissioner of Central Excise And Service Tax Bangalore-III PB.NO.5400, QUEENS ROAD, CENTRAL REVENUES BUILDING, BANGALORE, - 560001 KARNATAKA Heeravi Tech Industries No. 18. 4th Cross, Magadi Road, Bangalore-560023. OIA No. 144/2008 dated 27/03/2008 None 18 E/539/2008 Commissioner of Central Excise, Customs and Service Tax BANGALORE-III POST BOX NO 5400, CR BUILDINGS, BANGALORE, - 560001 SEVA SWITCHGEARS PVT LTD NO.97, MAGADI MAIN ROAD, BANGALORE  560 023. OIA No. 143/2007 dated 27/03/2008 None 19 E/642/2008 Commissioner of Customs, Service Tax And Excise COCHIN-CUS CR BUILDING IS PRESS ROAD ERNAKULAM COCHIN - 682018 KERALA SCOOBEE DAY PRODUCTS (P) LTD RESPONDENT KIZHAKKAMBALAM.PO, ERANAKULAM DT, KERALA  683 562.

OIA No. 69/2008 dated 30/06/2008 Mr. Harish.R, Adv V. LAKSHMIKUMARAN & V. SRIDHARAN WTC NO.404-406, 4TH FLOOR, SOUTH WING BRIGADE GATEWAY CAMPUS NO.26/1, DR. RAJKUMAR ROAD, MALLESWARAM, BANGALORE - 560 055 KARNATAKA 20 E/800/2008 Commissioner of Customs, Central Excise and Service Tax P.B.NO. 331, C.R.BUILDING, KANNAVARI THOTA, GUNTUR  520004, AP KARIGANUR IRON AND STEEL PVT LTD., JVSL ANCILLARY INDUSTRIAL ESTATE, TORANAGALLU, BELLARY.

OIA No. 125/08 dated 28/08/2008 None Appearance:

Mr. N. Jagadish, Superintendent (AR) for the Revenue. CORAM:

HON'BLE SHRI B.S.V.MURTHY, TECHNICAL MEMBER HON'BLE SHRI S.K. MOHANTY, JUDICIAL MEMBER Date of Hearing: 23/07/2014 Date of Decision: 23/07/2014 Order Per : B.S.V.MURTHY In all these appeals, the amount involved is less than Rs.5,00,000/-. Even though these appeals were filed prior to issue of the Circular by the Board prescribing mandatory limits for filing the appeal by Revenue, in the light of the decisions of 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 CCE & ST, Bangalore vs. Mico Ltd.: 2012 (281) E.L.T. 680 (Kar.), we hold that these appeals are not maintainable. Accordingly, these appeals are rejected as not maintainable. (Operative portion of the order has been pronounced in open court) S.K. MOHANTY JUDICIAL MEMBER B.S.V.MURTHY TECHNICAL MEMBER rv