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2020 (9) TMI 482 - AT - Customs100% EOU - non-payment of Customs Duty - 100% cotton comber Noil - violation of conditions/provisions of Notification No. 52/2003-cus dated 31.3.2003 and conditions mentioned in their Letter of Permission (LOP) and the undertaking given by them in their B-17 Bond - Monetary limit involved in the appeal. HELD THAT:- In the present set of 11 appeals, 8 appeals from Sr. No. 1 to 8 of the table mentioned in para 1 of this order, can be dismissed under the Litigation Policy as per Circular No. F. No. 390/Misc/163/2010-JC, dated 17.12.2015, which prescribes the monetary limit of ₹ 10 lakhs. In view of the Customs Notification cited above, first 8 Appeals in the table cited above are dismissed under the Litigation Policy without going into the merit of the case. Further, after completion of the hearing, learned AR for the Revenue brought to our notice that the issue which is involved in the present case has been referred to the larger Bench in appeal No. C/85110/2013. He further prayed that the present appeals should be adjourned awaiting the decision of the Larger Bench in the case of M/S. EUROTEX INDUSTRIES & EXPORTS LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLHAPUR [2020 (9) TMI 448 - CESTAT MUMBAI]. Since the issue involved in the present case has already been referred to the larger bench, therefore, we order that three appeals are adjourned and should be listed after the decision of the larger Bench. Thus, 8 appeals namely, Appeal No. C/88586, 88590 and 88592 to 88597/2013 are dismissed under the Litigation Policy dated 17.12.2015 and 3 appeals namely, Appeal No. C/88598, 88599 & 88603/2013 are adjourned and to be listed after the decision of the larger Bench.
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