Custom, Excise & Service Tax Tribunal
Cce Belapur vs Silver Dot Convertors Pvt Ltd on 30 July, 2018
IN THE CUSTOMS, EXCISE AND SERVICE TAX
APPELLATE TRIBUNAL
WEST ZONAL BENCH AT MUMBAI
APPEAL NO: E/1537/2010
[Arising out of Order-in-Appeal No. PKS/57/Bel/2010 dated 31st May
2010 passed by the Commissioner of Central Excise (Appeals),
Mumbai-III, Mumbai Zone-II.]
Commissioner of Central Excise, ... Appellant
Belapur
versus
Silver Dot Convertors Pvt. Ltd.
...Respondent
Appearance:
Shri D.S. Chauhan, Superintendent (AR), Advocate for appellant Shri Neerav Mainkar, Advocate for respondent CORAM:
Hon'ble Shri C J Mathew, Member (Technical) Hon'ble Shri Ajay Sharma, Member (Judicial) Date of hearing: 30/07/2018 Date of decision: 30/07/2018 ORDER NO: A/87096 / 2018 Per: C J Mathew After hearing Learned Authorised Representative and Learned Counsel for some time, it is seen that the amount of refund involved in this case is less than Rs. 10 lakhs and squarely covered by the litigation policy of Central Board of Excise & Customs notified vide 2 F. No. 390/MISC/163/2010/JC dated 17th December 2015 wherein threshold of monetary limit for filing appeal by Revenue has been prescribed at Rs. 10 lakhs. The said circular has been further amended by F. NO. 390/MISC. 116/2017JC dated 4th April 2018 directing that, irrespective of the nature of dispute, the threshold is enhanced to Rs. 20 lakhs shall be the determining benchmark for not contesting the appeal.
2. Accordingly, the appeal of Revenue is dismissed in conformity with the litigation policy.
(Dictated in Court)
(Ajay Sharma) (C J Mathew)
Member (Judicial) Member (Technical)
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