Commissioner Of Customs & Central ... vs Stovec Industries Limited Integral ... on 25 May, 2001
4. A Division Bench of this Court in the case of
COMMISSIONER OF CENTRAL EXCISE & CUSTOMS V. STOVEC
INDUSTRIES LTD., reported in 2014(33) STR 124 (Guj) held that in
view of instruction dated 17.8.2011, tax appeal below Rs. 10 lakh is
not maintainable and this instruction also applies to the pending
appeal. Following the aforesaid decision of the Division Bench, we
dismiss this tax appeal as not maintainable. Accordingly, the
questions of law posed in this appeal are answered in favour of the
assessee and against the revenue.