COMMISSIONER OF CENTRAL EXCISE, ALLAHABAD Vs. U.P. STATE YARN CO. LTD.
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
COMMISSIONER OF CENTRAL EXCISE, ALLAHABAD
U.P. State Yarn Co. Ltd.
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P.S.PRUTHI,MEMBER (T) -
(1.)This appeal is filed by the Revenue. The amount involved is less than Rs. 5,00,000/ -. We find that vide Board's letter F. No. 390/Misc/163/2010 -JC, dated 20 -10 -2010 read with Board's letter of even No. dated 17 -8 -2011, appeals are not required to be filed to CESTAT where the duty involved or total revenue including fine and penalty is Rs. 5 lakhs or below, in case of appeals filed on or after 1 -11 -2010.
(2.)The learned AR placed before us Supreme Court's decision in the case of Commissioner of Income Tax v/s. Suman Dhamija - : 2015 -TIOL -195 -SC -IT : 2015 (325) E.L.T. 11 (S.C.) in which the Hon'ble Apex Court held that "all the appeals were preferred prior to 2011, whereas, the instructions dated 9 -2 -2011 clearly indicate in paragraph 11 thereof, that they shall not govern cases which have been filed before 2011, and the same will govern only such cases which are filed after the issuance of the aforesaid instructions dated 9 -2 -2011." We note that this order relates to a dispute in Income Tax. We also note that unlike the instructions, governing Income Tax, the C.B.E. & C. instructions do not indicate that they shall not govern cases, which have been filed before 2011. There, being no such explicit instruction, we would place reliance on the Hon'ble Gujarat High Court's judgment in the case of Commissioner of Central Excise, Surat -I v/s. Shreenath Fabrics reported in : 2014 (303) E.L.T. 540 (Guj.) holding that when the appeal was posted before the Court, the above cited Circulars were very much in force. Therefore, keeping in view the fact that the amount involved is less than Rs. 5,00,000/ - and as per the litigation policy of the Government vide Board's letter F. No. 390/Misc./163/2010 -JC, dated 17 -8 -2011 read with Hon'ble Gujarat High Court's judgments in the case of Commissioner of Central Excise, Surat -I v/s. Shreenath Fabrics (supra) and in the case of Commissioner of Central Excise, Vadodara -I v/s. Pharmanza Herbal Pvt. Ltd. reported in : 2014 (306) E.L.T. 153 (Guj.) and the judgment of the Hon'ble Karnataka High Court in the case of Commissioner of Central Excise, Bangalore -III v/s. Presscom Products reported in : 2011 (268) E.L.T. 344 (Kar.) : 2012 (26) S.T.R. 79 (Kar.), the appeal of the Revenue is dismissed without going into the merits of the case.
(Dictated and pronounced in Court)
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