2014 (4) TMI 1154 - AT - Central Excise

Maintainability of appeal - the duty amount involved is less than Rs. 5, 00, 000/- - Held that - Even though this appeal was filed prior to issue of the Circular by the Board prescribing mandatory limits for filing the appeal by Revenue in the light of the decisions of Hon ble High Court of Karnataka in the case of Commissioner of Income Tax Bangalore vs. Ranka & Ranka 2011 (11) TMI 449 - KARNATAKA HIGH COURT and CCE & ST Bangalore vs. Mico Ltd. 2012 (10) TMI 139 - KARNATAKA HIGH COURT we hold that this appeal is not maintainable - appeal rejected as not maintainable.

Summary

The Appellate Tribunal CESTAT BANGALORE rejected the appeal as not maintainable due to duty amount being less than Rs. 5,00,000, even though it was filed before the issuance of a Circular by the Board. The decision was based on previous court cases.