Custom, Excise & Service Tax Tribunal
C.C.E., Jallandhar (Hq. At Chandigarh) vs Kapsons Inds. Ltd. (Unit-Ii) on 1 November, 2016
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL SCO 147-148, SECTOR 17-C, CHANDIGARH 160 017 COURT NO. II APPEAL NO. E/430/2009 [Arising out of Order-in-Appeal No. 761/CE/JAL/2008 dated 16/12/2008 passed by the Commissioner of Central Excise (Appeals), Jallandhar (Hdrs. At Chandigarh).] Date of hearing/decision: 01.11.2016 For approval and signature: Honble Mr. Devender Singh, Member (Technical) =======================================================
1. Whether Press Reporters may be allowed to see : No the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the :
CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3. Whether Their Lordships wish to see the fair copy : seen of the Order?
4. Whether Order is to be circulated to the Departmental: Yes authorities?
======================================================= C.C.E., Jallandhar (Hq. at Chandigarh) :
Appellant VS Kapsons Inds. Ltd. (Unit-II) :
Respondent Appearance:
Shri G.M. Sharma, A.R. for the Appellant.
None for the Respondent.
CORAM:
Honble Mr. Devender Singh, Member (Technical) FINAL ORDER NO. 61606/2016 Per : Devender Singh Revenue is in appeal against the order dated 16.12.2008 passed by the Commissioner of Central Excise (Appeals), Jallandhar (Hq. at Chandigarh).
2. Ld. A.R. appearing for the Revenue, Shri G.M. Sharma points out at the outset that the matter is covered by the Litigation Policy of the CBEC issued in 2011 and 2015. The instructions dated 17.12.2015 were issued by the CBEC in exercise of the powers conferred by Section 35R of the Central Excise Act, 1944 fixing monetary limits below which appeal shall not be filed in the Tribunal. The monetary limit has been enhanced to Rs. 10 Lakhs through the said instructions. Further, the Board vide letter dated 01.01.2016 clarified that the said instructions will apply to all pending appeals in CESTAT.
3. I find that the Honble High Courts of Madras, Karnataka and Gujarat have held that the litigation policy containing monetary limit for filing appeals will apply to pending appeals also. [2015 (40) STR 656 (Mad); 2014 (306) ELT (Guj); 2011 (268) ELT 344 (kar.)]
4. Considering the above position, I dismiss the appeal filed by the Revenue.
(Dictated and pronounced in the open court) Devender Singh Member (Technical) NS 2 E/430/2009 - CHD