P.K. Das, Member (Judicial):— Revenue filed these appeals against the order of the Commissioner (Appeals). The appeal No. E/96/2008 and E/97/2008 are involved demand of duty of Rs. 2,99,200.00 and Rs. 2,81,600.00 respectively. I find that the Hon'ble Gujarat High Court in the case of Commissioner of Central Excise & Customs, Vadodara-I v. Pharmanza Herbal Pvt. Limited 2014 (306) E.L.T. 153 (Guj.) and Commissioner of Central Excise & Customs, Surat-I v. Shreenath Fabrics 2014 (303) E.L.T. 540 (Guj.) dismissed the appeal filed by the Revenue on the ground amount involved below the monetary limit prescribed vide Departmental Circulars and instructions F. No. 390/miscellaneous/163/2010-JC, dated 20.10.2010:—
“Monetary limit prescribed therefore vide Departmental Circulars and Instructions-C.B.E. & C. Instruction F. No. 390/miscellaneous/163/2010-JC, dated 20.10.2010, fixed monetary limit of Rs. 2 Lacs provided that where the duty involved or total Revenue including amount of penalty is below that limit, the Department would not file the appeal, but the limit was enhanced to Rs. 10 Lacs in the subsequent C.B.E.C. Instruction F. No. 390/miscellaneous/163/2010-JC dated 15.09.2010 i.e. before the date of the Circular, however it came up for hearing after coming into force of the Circular dated 20.10.2010-Amount involved being Rs. 50,904 i.e. less than prescribed limit, merits of appeal not considered and appeal by Department dismissed.”
2. In view of that, Revenue appeals are dismissed as the amount involved is below the monetary limit as prescribed by the Board.