2016 (2) TMI 1109

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..... - CESTAT, BANGALORE] - Held that: - The issue, much before the impugned orders were issued, stood covered against the Department. Amount involved in the appeal - Held that: - the amount involved in each of these appeals is much below the limit at which the Union of India and Central Board of Excise and Customs have decided to peg the litigations in the appellate jurisdiction in the High Court, .....

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..... s to whether the activity of purchase and sale of SIM Cards amounts to carrying on the activity of business auxiliary service. The issue, much before the impugned orders were issued, stood covered against the Department. Those matters had become final. The Tribunal had merely followed the earlier decisions. The fact of the matter remains that there is nothing on record to show that those decisions .....

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