Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 1199 - AT - Central ExciseDuty demand - Undervaluation of goods - Held that:- there is no indication that the earlier OIA was challenged by the Revenue. It is also noticed that CBEC vide Circular F.No.390/Misc./163/2010-JC, dt.17.08.2011 held that Revenue would not file appeal below ₹ 5 lakhs before the Tribunal. Hon'ble High Court of Karnataka in the case of Commissioner of C.Ex., Bangalore-III Vs Presscom Products - [2011 (3) TMI 726 - KARNATAKA HIGH COURT ] observed that the said circular would be applicable retrospectively. Hence, this appeal filed by the Revenue is liable to be rejected on both the counts. - Decided against Revenue.
|