2014 (8) TMI 983

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..... passed by the Customs, Excise and Service Tax Appellate Tribunal (for brevity, "the Tribunal") and the same was admitted on the following substantial questions of law : "1. Whether the decision of the Tribunal in dismissing the department's appeal is not erroneous and unsustainable as the finding therein is in contravention of the provisions made under Section 3 of the Central Excise Act, 1 .....

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..... Ramesh C. Vaswani, 2002 (141) E.L.T. A281 (S.C.) has held as under : "Without expressing any opinion on the question of law, we think, having regard to the fact that the stake involved is of a small amount of Rs. 5,000/- (Rupees five thousand only) it is not necessary to interfere. The question of law can be decided in a more appropriate matter. Hence the Civil Appeal is dismissed." 4. In v .....

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