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Commissioner of Central Excise And Customs BANGALORE-II Bangalore Versus M/s. ITC Limited

Maintainability of appeal - the duty amount involved is less than ₹ 5,00,000/- Held that: - Even though this appeal was filed prior to issue of the Circular by the Board prescribing mandatory limits for filing the appeal by Revenue, in the light of the decisions of Hon’ble High Court of Karnataka in the case of Commissioner of Income Tax, Bangalore vs. Ranka & Ranka [2011 (11)449 - KARNATAKA HIGH COURT] and CCE & ST, Bangalore vs. Mico Ltd.[2012 (10)139 - KARNATAKA HIGH COURT], we hold tha .....

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