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2015 (9) TMI 299 - HC - Central ExciseDuty demand - Confiscation of goods - Imposition of penalty - Held that:- A Division Bench of this Court in the case of Commissioner of Central Excise & Customs v. Stovec Industries Ltd. reported in [2013 (1) TMI 72 - GUJARAT HIGH COURT] held that in view of Circular dated 17-8-2011, tax appeal involving the duty amount below ₹ 10 lakh is not maintainable and this Circular also applies to the pending appeal. Following the aforesaid decision of the Division Bench, we dismiss this tax appeal as not maintainable - Decided against Revenue.
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