COMMISSIONER OF CUSTOMS Vs. GUJARAT SIDHEE CEMENT LTD

JUDGEMENT

(1.) ALL these appeals have been filed by the Department and they arise out of common judgment of the Customs. Excise & Service Tax Appellate Tribunal ("the Tribunal" for short) dated 29 -9 -2010 [ : 2013 (297) E.L.T. 365 (Tri. -Ahmd.)]. The issues are also common and pertain to refund claims made by the respective respondent and allowed by the Tribunal. While these appeals were taken up for hearing, learned counsel for the respondent raised objection about the maintainability of these appeals on the ground that each appeal involves revenue effect which is less than the threshold limit provided by the C.B.E. & C. in its circular dated 20th October, 2010 for filing appeals before the High Court.

(2.) WE may notice that by issuing such instructions, the C.B.E. & C. provided for certain directives for the Department to prefer appeals before the Tribunals. High Courts and Supreme Court, essentially to reduce the number of small appeals and to filter conditions of frivolous appeals, minimum tax effect was prescribed below which, it would not be open for the Department to file appeal to the High Court. Paragraph 5 of such instructions provided for the limits. Paragraph 6 thereof provided for exceptions where despite low tax effect, appeal could be presented. Paragraphs 5 and 6 of such instructions read as under:

(3.) THAT being the position, all these appeals are dismissed as involving tax effect lesser than the limit prescribed by the C.B.E. & C. instruction dated 20th October, 2010. We clarify that we have not examined the merits of the issues presented before us.