TMI Blog2015 (7) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... in F.No.390/Misc./163/2010-JC, we are not inclined to entertain the appeals. - Even as per monetary limit - Appeal is not maintainable - Decided against assessee. - C.M.A. Nos. 1331 and 1332 of 2007 - - - Dated:- 11-6-2015 - R. Sudhakar And K. B. K. Vasuki,JJ. For the Appellant : Mr. Vijay Anand For the Respondents : Mr. T. R. Ramesh JUDGMENT ( Delivered By R. Sudhakar, J.) Aggrieved by the order passed by the Tribunal in dismissing the appeals filed by the Revenue, the Revenue/appellant is before this Court by filing the present appeals. This Court, vide order dated 02.07.2007, while admitting the appeals, framed the following substantial questions of law for consideration :- 1) Whether the Commissioner (Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the job worker's premises and returned to the assessee. During the course of manufacture of the control panel, the job worker added electric wires as input. The job worker raised invoice under Rule 52(A) instead of Rule 57F(4) Challan and indicated the cost of input processing charges as the value of control panel and discharged central excise duty on the items utilised by them. The Department disallowed the credit for the reasons stated in the two show cause notices. In the show cause notices issued, it was alleged that the assessee had not received back the processed inputs under the duplicate copy of Rule 57F(4) challan and had contravened the provisions of Rule 57F(9) and the credit availed on such inputs appeared to be irregula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 Lakh and below. Similarly, in the case of High Courts, appeals should not be filed in cases where the duty involved or total revenue including fine or penalty is ₹ 2 Lakhs and below. While deciding the thresholds mentioned above the duty involved shall be the decisive element. For example, in a case involving duty of ₹ 1 Lakh with mandatory penalty of ₹ 1 Lakh besides any other penalty imposed under the relevant provisions of Law, no appeal shall henceforth be filed in the Tribunal as the duty involved is within the monetary limit of ₹ 1 Lakh. Similarly, if the duty involved in a case is ₹ 2 Lakhs with equal mandatory penalty and any other penalty imposed under the Law in force at the relevant time, no appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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