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2014 (4) TMI 1154 - CESTAT BANGALORE

2014 (4) TMI 1154 - CESTAT BANGALORE - TMI - 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) TMI 449 - KARNATAKA HIGH COURT] and CCE & ST, Bangalore vs. Mico Ltd. .....

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