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2015 (6) TMI 1026 - HC - Central ExciseMaintainability - Monetary limits - Recovery of Cenvat credit along with interest and imposition of penalty - Purchase of Sugar Confectionery namely Butter Scotch packaged in 30 gms. pouch in bulk and availed Cenvat credit on the said goods - Assessee put one 30 gms. pouch containing Butter Scotch inside the pack of Coffee Bite weighing 500 gms. manufactured by the assessee with the indication that the 30 gms - Appellant contended that for preferring an appeal, monetary limit is fixed and only if the monetary limit exceeds ₹ 2 Lakhs, appeal can be filed. Since the monetary limit in the present case, even as per the order of the Commissioner (Appeals) is well within the limit of ₹ 2 Lakhs, the present appeal, is not maintainable. Held that:- even though the appeal has been admitted way back on 8-9-2008, a cursory look at the duty demand would reveal that the demand is approximately ₹ 1 lakh. The reason for the litigation policy being put into operation coupled with the fact that the duty demand is only to the tune of ₹ 1 lakh approximately would not stand in the way of this Court to bring this appeal within the ambit of the above policy inspite of the appeal having been admitted on 8-9-2008. Therefore, even though this appeal is filed to consider the question of law, we are not inclined to entertain this appeal in view of the preliminary objection made by the the respondent that the monetary limit to prefer an appeal is pegged at ₹ 2,00,000/- by the litigation policy of the Government issued by the Ministry of Finance, Department of Revenue, Central Board of Excise & Customs vide Instructions dated 20-10-2010. It is very clear from the records that the monetary limit having been fixed at ₹ 2 lakhs, even as per the order of the Original authority, the interest and penalty being less than ₹ 2 Lakhs, the appeal is not maintainable. Therefore, in the light of circular issued by the Board dated 20-10-2010, the Court is not inclined to entertain this appeal. - Decided against the revenue
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