Commissioners Of Central Excise, Customs And Service Tax-Surat-I (S) v. M/S. Mk Enterprises (S).

P.K. Das, Judicial Member:— Revenue filed this appeal against the order of the Commissioner (Appeals), where the Adjudication order was set-aside and the appeal filed by the Respondent was allowed. On perusal of the records, we find that the Adjudicating Authority confirmed the demand of Cenvat Credit of Rs. 6,452.00 alongwith interest and imposed penalty. After considering the amount involved and as per Board Circular No. 21/2015 dated December 10, 2015 the monetary limit of filing appeal by the Revenue is more than Rs. 10 Lacs, we dismiss the appeal filed by the Revenue without going into the merits.