TMI Blog2019 (10) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... enior Standing Counsel has submitted that this case falls within the exceptions contained in the instruction issued by the CBEC, namely that this is a case where a circular has been held to be illegal or ultra vires. The appeal is dismissed as not maintainable on the ground that the tax effect involved is less than the monetary limit prescribed by the CBEC for preferring departmental appeals b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. At the outset, Mr. Paritosh Gupta, learned advocate for the respondent submitted that the present appeal relates to waiver of duty [Duty + Education Cell on total duty + special CVD], which is below the pecuniary limit fixed by the Board of Central Excise and Customs for pursuing a departmental appeal before the High Court. The attention of the court was invited to Instruction F.No. 390 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal has found that circular No. 4/2004 dated 16.01.2004 was taken note of by the Tribunal in the case of M/s. Kiran Pondy Chems Ltd. v. CC Chennai, 2006 (203) ELT 588 (Tri-Chennai) and was held to be against the provisions section 149 of the Customs Act, 1962. It was submitted that the present appeal would therefore, fall within the exception carved out in the instruction dated 17.08.2011 fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of section 149. The Tribunal, in the entire order, has nowhere commented on the legality or the vires of the said order. Under the circumstances, it is not possible to accept the submission advanced by the learned Senior Standing Counsel for the appellant that the case falls within the exception provided in clause (b) of paragraph 3 of the instruction dated 17.08.2011, for preferring ..... X X X X Extracts X X X X X X X X Extracts X X X X
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