Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise And ... vs M/S. Itc Limited on 28 April, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Final Order No. 20625 / 2014 Appeal(s) Involved: E/321/2004-DB [Arising out of Order-in-Appeal No.399/2003 CE dated 31/12/2003 passed by Commissioner of Central Excise , BANGALORE-II (Appeal) ] Commissioner of Central Excise And Customs BANGALORE-II NULL PB 5400 CR BUIDING, QUEENS ROAD, BANGALORE, - 560001 Appellant(s) Versus M/s. ITC Limited Meenakunte Jala Hobli, Bangalore North Taluk, BANGLORE - 562157 KARNATAKA Respondent(s)
Appearance:
Mr. Mohammed Rahim, Advocate RAVI SHANKAR & CHANDER KUMAR # 152, RACE COURSE ROAD,BANGALORE BANGALORE - 560001 KARNATAKA For the Respondent CORAM:
HON'BLE SHRI B.S.V.MURTHY, TECHNICAL MEMBER HON'BLE SHRI S.K. MOHANTY, JUDICIAL MEMBER Date of Hearing: 28/04/2014 Date of Decision: 28/04/2014 Order Per : B.S.V.MURTHY In this appeal, the duty amount involved is less than Rs.5,00,000/-. Even though this appeal was 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 this appeal is not maintainable. Accordingly, the appeal is 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