Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, ... vs Hindustan Coca-Cola Beverages (P) Ltd on 21 January, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Final Order No . 20060 / 2014 Appeal(s) Involved: E/314/2009-SM [Arising out of Order-in-Appeal No. 01/2009(H-III)(ST) dated 06/01/2009 passed by the Commissioner of Central Excise, Customs & Service Tax(Appeals) Hyderabad] Commissioner of Central Excise, Customs And Service Tax - HYDERABAD-III OPP LB STADIUM ROAD, BASHEERBAGH, HYDERABAD, ANDHRA PRADESH-500004 Appellant(s) Versus HINDUSTAN COCA-COLA BEVERAGES (P) LTD IDA, MOULA-ALI Respondent(s)
Appearance:
Mr. N. Jagadish, A.R. For the Appellant None For the Respondent CORAM:
HONBLE SHRI B.S.V.MURTHY, TECHNICAL MEMBER Date of Hearing: 21/01/2014 Date of Decision: 21/01/2014 In this appeal the amount involved is less than rupees five lakhs. Even though the appeal was filed prior to issue of Circular by the Board prescribing mandatory limits for filing the appeal by Revenue, in the light of the decision of the 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.)], I have to hold that the appeal is not maintainable. Accordingly, the appeal is rejected as not maintainable.
(Order dictated and pronounced in open court) (B.S.V.MURTHY) Technical Member Pnr...
(Order dictated and pronounced in open court)