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2015 (2) TMI 233 - HC - Central ExciseMaintainability of appeal - Whether excise duty is leviable on samples drawn for batch analysis and retention by the respondent, considering it to be deemed removal under Rule 9 and Rule 49 of the erstwhile Central Excise Rules, 1944 - Held that:- excise duty of ₹ 15,754/- has been imposed upon the assessee under Section 11A( 1) of the Central Excise Act by the Joint Commissioner, Central Excise. Penalty of ₹ 15,754/- was imposed by him. Against the said order, appeal was preferred by the assessee. The Commissioner (Appeals) allowed the appeal filed by the assessee and deleted the penalty. However, the demand of excise duty of ₹ 15,754/- was upheld. The said order was challenged before the Central Excise & Service Tax Appellate Tribunal (CESTAT). The Tribunal set aside the excise duty. This Tax Appeal has been filed by the Department challenging the order of the CESTAT. It is not disputed by the appellant's counsel that the amount of excise duty imposed upon the assessee is less than ₹ 2 lakh and in view of the Circulars issued by the Department which have been considered in COMMR. OF C. EX. & CUS., VADODARA-I VS. PHARMANZA HERBAL PVT. LTD. reported in [2014 (9) TMI 330 - GUJARAT HIGH COURT] and Commissioner of C. Ex. & Customs Vs. Stovec Industries Ltd. reported in [2013 (1) TMI 72 - GUJARAT HIGH COURT], Tax Appeal below amount of ₹ 2 lakh is not maintainable. Even though the appeal was filed prior to issuance of the Circulars in the year 2010, the Circulars would apply even to the pending appeal. - Decided against Revenue
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