Commissioner Of Central Excise Vadodara I v. Pharmanza Herbal Pvt Ltd

Per: P.K. Jain: In this case, the disputed amount involved is less than ` 5 lakhs. In view of the Boards Circular F. No. 390/Misc./163/2010-JC dated 17/08/2011 read with honble Karnataka High Courts judgment in the case of Commissioner of Central Excise, Bangalore-III vs. Presscom Products 2011 (268) ELT 344 (Kar.) and judgments of honble High Court of Gujarat in the case of Commissioner of Central Excise, Surat I vs. Shreenath Fabrics reported in 2014 (303) 540 (Guj.) and in the case of Commissioner of Central Excise, Vadodara I vs. Pharmanza Herbal Pvt. Ltd. reported in 2014 (306) ELT 153 (Guj.) the appeal filed by the Revenue is dismissed without going into the merits of the issue.

(Pronounced in Court) (Ramesh Nair) Member (Judicial) (P.K. Jain) Member (Technical) */as