Commissioner Of Central v. M/S Siva Hygenic Products

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 19.07.2017

CORAM:

THE HON'BLE MR.JUSTICE S.MANIKUMAR AND THE HON'BLE MRS.JUSTICE V.BHAVANI SUBBAROYAN CMA No.2309 of 2017 The Commissioner of Central Excise Chennai-III, No.121, Uthamar Gandhi Salai, Nungambakkam, Chennai - 34 ... Appellant vs.

1. M/s. Siva Hygenic Products Ltd., No.739, Krishnagiri Road, Kumudhapallipost, Hosur- 635 126.

2. Customs, Excise and Service Tax Appellate Tribunal,Additional Bench, Chennai,Shastri Bhavan Annexe, 1st Floor, 26, Haddows Road, Chennai - 600 006.

... Respondents [Cause Title accepted vide order of Court dated 02.04.2007 made in M.P.No.1 of 2007] Civil Miscellaneous Appeal filed under Section 35G(2) of the Central Excise Act, 1944) praying to consider the substantial questions of law raised by the revenue and allow the appeal by setting aside the impugned Final Order No.365/05 dated 08.03.2005 passed by the 2nd Respondent Hon'ble Tribunal. For Appellant :

Mr.A.P.Srinivas Standing counsel for Central Excise

JUDGMENT

(Order of the Court was delivered by S.MANIKUMAR, J) Final Order made in F.O.No.365 of 2005 dated 08.03.2005 by Customs, Excise and Service Tax Appellate Tribunal, Chennai, is challenged in the instant Civil Miscellaneous Appeal.

2. On this day, when the matter came up for hearing, Mr.A.P.Srinivas, learned counsel for the appellant invited the attention of this Court to the monetary value of the appeal, Rs.13,57,824/- as per the annexure to the Show cause notice No.18 of 2003 dated 28.04.2002, which is less than Rs.20 Lakhs https://hcservices.ecourts.gov.in/hcservices/

and the instructions in F.No.390/Misc./163/2010-JC/Pt of the Ministry of Finance, Department of Revenue Central Board of Excise & Customs, New Delhi, dated 30.12.2016.

3. In the light of above, appeal deserves to be dismissed. Accordingly, Civil Miscellaneous Appeal is dismissed. No Costs.

ars Sd/- Asst.Registrar /true copy/ Sub Asst. Registrar To Customs, Excise and Service Tax Appellate Tribunal, Additional Bench, Chennai, Shastri Bhavan Annexe, 1st Floor, 26, Haddows Road, Chennai - 600 006.

CMA No.2309 of 2017 PVS(CO) rvr 04/09/2017 https://hcservices.ecourts.gov.in/hcservices/