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2015 (7) TMI 345 - HC - Central ExciseDenial of MODVAT Credit - exemption under Notification No.214/86 CE - Held that:- On fact that the Commissioner (Appeals) as well as the Tribunal have taken a clear finding that the respondent/assessee had not wrongly availed the credit and therefore there appears to be a question of fact. Further more, in view of the preliminary objection raised by the learned counsel for 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 in F.No.390/Misc./163/2010-JC, we are not inclined to entertain the appeals. - Even as per monetary limit - Appeal is not maintainable - Decided against assessee.
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