TMI Blog2014 (7) TMI 1129X X X X Extracts X X X X X X X X Extracts X X X X ..... ircular would be discriminatory, if it is held to be prospective only. We have also noticed that the Bangalore Bench of the Tribunal in the case of CCE v. IOCL and Others [2015 (5) TMI 443 - CESTAT BANGALORE] in relation to appeals of 2007 dismissed the appeal on the ground that duty and penalty involved is less than ₹ 5 lakhs. The Tribunal held that even where appeals were filed prior to is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed AR for Revenue submits that the amount may be less than ₹ 5 lakhs but the Board s Circular No. 390/Misc./163/2010-JC, dated 20-10-2010 will not apply as decided by the Hon ble Madras High Court in the case of CCE, Chennai-IV v. M/s. Sundaram Fasteners Ltd. - 2014-TIOL-201-HC-MAD-CX [2014 (304) E.L.T. 7 (Mad.)]. He further submits that the Board s circular (supra) would not apply retrospec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11AB of the Central Excise Act, 1944. 4. The learned Advocate on behalf of the respondent placed the latest circular of the Board in F. No. 390/Misc/163/2010-JC, dated 12-12-2013 wherein it has been clarified that the Departmental Counsels and the DRs in the Tribunal must plead that a judgment accepted for reasons of low amount should not be relied upon by the appellate forum and that the Depar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it would grant relief to the assessee. Apart from granting relief to the assessee, if number of appeals pending before this Court are disposed of on the basis of the said circular, the precious time which would be saved by this Court could be better utilized for deciding disputes where tax effect is enormous. That apart, the duration, an appeal takes in this Court would be reduced as desired by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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