COMMISSIONER OF CENTRAL EXCISE. AND S.T., BANGALORE Vs. MICO LTD.

JUDGEMENT

(1.) This appeal is fixed by the Commissioner of Central Excise and Service Tax being aggrieved by the order passed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'the Tribunal'), South Zonal Bench, Bangalore in Appeal No. E193/2008 dated 10-10-2008, wherein the Tribunal while dismissing the appeal filed by the revenue, has held that since there is no determination or demand of duty under Section 11A(2) of the Central Excise Act, 1944 (hereinafter referred to as 'the Act') in respect of revision of prices in the show cause notice, interest could not be levied under Section 11AB of the Act. We have heard the learned Counsel appearing for the appellant and the learned Counsel appearing for the respondent.

(2.) The learned Counsel appearing for the appellant submits that mere fact that the respondent had deposited the duty before issue of show cause notice did not relieve him from liability of paying interest and wherefore, the order passed by the Tribunal is erroneous.

(3.) The learned Counsel appearing for the respondent submitted that in view of the various decisions of the High Courts with regard to reduction of Government litigation, a policy decision has been taken by the Central Board of Excise and Customs (hereinafter referred to as 'the Board'), New Delhi, by issuing a Circular/Instruction bearing F. No. 390/Misc./163/2010-JC, dated 20-10-2010 in respect of "Litigation - Monetary limits for departmental appeal before CESTAT and High Courts that no appeal shall be filed in High Courts in cases where the duty involved or total revenue including fine or penalty is Rs. 2,00,000/- and below. The learned counsel has produced copy of the said instructions before this Court.