2014 (5) TMI 505

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..... cates, for the Respondent. JUDGMENT The above captioned two appeals arise from common order dated 4-6-2010 of the Central Excise and Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad passed in Appeal Nos. E/1552 of 2009 and E/1553 of 2009 [2010 (19) S.T.R. 679 (Tri. - Ahmd.)]. 1.1 The appellant-Department proposed the following two questions proposing them as substantial question .....

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..... espondent. 3.1 The facts stated in brief are that the respondent was engaged in manufacture of Alkyd Resins, filed the claims for refund (1) Rs. 61,336/- covering the period from October, 2007 to December, 2007 and (2) Rs. 47,033/- in respect of the period from January, 2008 to March, 2008. The respondent was claiming refund for Service Tax paid by it on the basis of notifications issued by .....

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..... is before this court by way of above two appeals. 4. At the threshold of hearing learned advocate for the respondent produced two circulars dated 20-10-2010 and 17-8-2011 issued by the Central Excise Department. These circulars provide that in the light of National Litigation Policy and with an object to reduce the burden of litigation, appeal shall not be filed where the amount involved is .....

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..... lakhs. 4.2 We take notice of the above circulars. They apply in cases of demand for Service Tax also. It cannot be gainsaid that the Department is bound by its own circulars and the instructions thereof. 5. In view of above circulars, as the amount involved in these two appeals are Rs. 50,977/- and Rs. 39,267/- respectively, which is below the limit of Rs. 2 lakhs prescribed in the ci .....

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..... f consideration of appeal, the same would apply. 6. In above light, the dispute involved and the questions raised in these appeals need not be decided. 7. Accordingly, we have not considered the merits of the appeal. The appeals are dismissed in view of smallness of the amounts and in light of the prescription of monetary limit in the aforementioned circular dated 20-10-2010, without g .....

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