Custom, Excise & Service Tax Tribunal
Kolhapur vs Western Precicast Pvt Ltd on 30 January, 2020
1
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
MUMBAI
REGIONAL BENCH - COURT NO. I
Excise Appeal No. 87366 of 2018
(Arising out of Order-in-Appeal No. PUN-EXCUSS-001-APP-1111/2017-18 dated
26.02.2018 passed by the Commissioner of Central Excise & Service Tax (Appeals-
I), Pune.
Commissioner of Central Excise & GSt .... Appellant
Vasant Plaza Commercial Complex
Rajaram Road, Kolhapur-416 001
Versus
M/s Western Precicast Pct. Ltd. .... Respondent
GAT No.17, Near MIDC Kupwad, Savali, Tal. Miraj, Sangli-416 410.
Appearance:
Shri Anil Choudhary, DC (AR) for the Appellant Shri V.N. Somaiya, Advocate, for the Respondent CORAM:
HON'BLE DR. D.M. MISRA, MEMBER (JUDICIAL) FINAL ORDER NO. A/85131 / 2020 Date of Hearing: 31.01.2020 Date of Decision: 31.01.2020 At the outset the learned Advocate for the Respondent pointed out that the amount involved in the present appeal is around Rs. 23.00 Lakhs and hence covered by the CBEC's Litigation Policy Circular No.F/390/Misc/116/2017-JC dated 22.08.2019.
2. Learned AR for the Revenue does not dispute the same.
3. Since the amount involved is less than Rs. 50.00 lakhs and covered by Circular No.F/390/Misc/116/2017-JC dated 22.08.2019, Revenue's appeal is dismissed being not maintainable.
(Dictated and pronounced in open court) (Dr. D.M. Misra) Member (Judicial) Sidharth