The Commissioner Of Central v. Customs Excise And Service Tax
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 10.08.2017
CORAM:
THE HON'BLE MR.JUSTICE S.MANIKUMAR AND THE HON'BLE MRS.JUSTICE V.BHAVANI SUBBAROYAN CMA No.2614 of 2017 The Commissioner of Central Excise, No.1, Foulkes Compound, Anaimedu, Salem.
... Appellant vs.
1. Customs, Excise and Service Tax Appellate Tribunal, Southern Regional Bench, Shastri Bhavan Avenue, 1st Floor, Haddows Road, Chennai - 600 006.
2. M/s.Marakatham Agencies, 13, Sreerangapalayam East Street, Vidyalaya Road, Salem - 636 007.
... Respondents Civil Miscellaneous Appeal filed under Section 35G of 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.913 of 2007 dated 26.07.2007, passed by the Hon'ble CESTAT, Chennai, reversing Order-in Appeal No.6 of 2005 dated 13.05.2005 on the file of the Commissioner of Central Excise (Appeals), Salem For Appellant : Mr.S.Rajasekar Standing counsel for Central Excise
JUDGMENT
(Order of the Court was delivered by S.MANIKUMAR, J) Final Order made in Final Order No.913 of 2007 dated 26.07.2007 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.S.Rajasekar, learned counsel for the appellant invited the attention of this Court to the monetary value of the appeal, which is less than Rs.20 Lakhs and the instructions in F.No.390/Misc./163/2010-JC/Pt of the Ministry of Finance, https://hcservices.ecourts.gov.in/hcservices/
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.
Sd/- Assistant Registrar(CO) //True Copy// Sub Assistant Registrar ars To Customs, Excise and Service Tax Appellate Tribunal, Southern Regional Bench, Shastri Bhavan Avenue, 1st Floor, Haddows Road, Chennai - 600 006.
CMA No.2614 of 2017 SV(CO) EU(25/09/2017) https://hcservices.ecourts.gov.in/hcservices/