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2023 (10) TMI 1104 - CESTAT NEW DELHIExemption from Central Excise duty - Huydel Gates, Hoist Mechanism & Gate Parts and materials including mandatory tools and tackles for hydro mechanical works cleared to Mega Power Project of NPTC - applicability of N/N. 06/2006-CE dated 01.03.2006 and N/N. 12/2012-CE dated 17.03.2012 - HELD THAT:- It is open to the Board to issue instructions that appeal should not be filed where the monetary aspect is not very high to reduce litigation, but it cannot be urged by the appellant that the decision of the Tribunal would not have any precedent value. Any decision of the Tribunal would continue hold the field till it is set aside by the High Court or the Supreme Court. It is only because of the Circular that a ground has been taken in this appeal that the Commissioner (Appeals) erred in relying upon case laws which were not acceptable to the department as the appeal was withdrawn from the Supreme Court on monetary limits. The intention of the Circular is to prevent an assessee from asserting that the department has accepted the decision. ‘Such cases’ in the Circular refers to decisions taken by the authority not to file an appeal because of monetary limits and not to the decision of the Tribunal. There is, therefore, no merit in this appeal. It is accordingly dismissed.
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