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Commissioner Of Central Excise, Noida (Noida) v. Mideast India Ltd. .
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
ALLAHABAD
REGIONAL BENCH - COURT No. I
Excise Stay Application No.70369 of 2019
(On behalf of Revenue)
In Excise Appeal No.70627 of 2019-[SM]
(Arising out of Order-in-Appeal No.NOI-EXCUS-001-APP-96-19-20 dated 06/05/2019 passed by Commissioner (Appeals) Central Goods & Service Tax, Noida)
Commissioner of Central Excise, Noida …..Appellant
(Noida)
VERSUS
M/s Mideast India Ltd., ….Respondent
(Mesco Tower, H-1, Zamrudpur Community Center, Kailash Colony, New Delhi-110048)
APPEARANCE:
Shri Rajeev Ranjan, Addition Commissioner, Authorised Representative for the Appellant
Absent on call, for the Respondent
CORAM: HON'BLE MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL)
FINAL ORDER NO-71775 / 2019
DATE OF HEARING : 25 September, 2019
DATE OF DECISION : 25 September, 2019
PER: ANIL G. SHAKKARWAR
Revenue is in appeal against the order dated 06 May, 2019 of Commissioner (Appeals), Noida.
2. I am informed about the Instructions dated 11.07.2018 issued by the C.B.E. & C. in exercise of the powers conferred by Section 35R of the Central Excise Act, 1944
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2 Excise Appeal No.70627 of 2019-[SM] fixing monetary limits below which appeal shall not be filed in the Tribunal. Subsequently, the monetary limit has been enhanced to Rs. 50 lakhs through the
F.No.390/Misc/116/2017-JC dated 22 August, 2019. Further, the said instructions clarified that the said instructions will apply to all pending cases.
3. I also find that the Hon'ble High Courts of Madras, Karnataka and Gujarat have held that the litigation policy containing monetary limit for filing appeals will apply to pending appeals also. [2015 (40) S.T.R. 656 (Mad.); 2014
(306) E.L.T. 153 (Guj.); 2011 (268) E.L.T. 344 (Kar.) = 2012 (26) S.T.R. 79 (Kar.)].
4. Considering the above instruction, I dismiss the appeal filed by the Revenue under litigation policy for the respondent. Miscellaneous Application stands rejected as infructous.
(Dictated and pronounced in open court)
(Anil G. Shakkarwar) Member (Technical)
akp
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