This appeal was dismissed on monetary grounds. The revenue's disputed demand fell below the monetary limit specified in CBIC instructions. Consequently, the department's appeal was declared non-maintainable.
Appeal dismissed on monetary grounds; Cross objections disposed of.
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CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL CHENNAI
REGIONAL BENCH - COURT No. III
Customs Appeal No.42372 of 2015
[with C/Cross/40435/2016(by Respondent-Assessee]
(Arising out of Order-in-Appeal No. C. Cus. II No. 644–678/2015 dated 30.06.2015 passed by Commissioner of Customs(Appeals-II), Chennai)
Commissioner of Customs, ….. Appellant
Chennai Commissionerate-II, Custom House, Chennai-600 001.
VERSUS
M/s. ARS Metals Pvt. Ltd., B-1/, SIPCOT Industrial Complex, Gummidipoondi-601 211.
…. Respondent
APPEARANCE:
Ms. Anandalakshmi Ganeshram, Authorised Representative for the Appellant Shri S. Venkatachalam, Advocate for the Respondent
CORAM:
HON’BLE MR. P. DINESHA, MEMBER (JUDICIAL) HON’BLE MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL)
FINAL ORDER No.41427/2025
DATE OF HEARING: 04.12.2025 DATE OF HEARING: 04.12.2025
Per Bench
The disputed demand in the above appeal filed by the Revenue is less than the monetary limit fixed in terms of instructions issued in F. No. 390/Misc./163/2010-JC by CBIC dated 17.08.2011 which is amended vide Instruction dated 06.08.2024.
(Order dictated and pronounced in open court)
sd/- sd/- (VASA SESHAGIRI RAO) (P.DINESHA) Member (Technical) Member (Judicial)
vl
Commissioner of Customs
M/s. ARS Metals Pvt. Ltd.
V. SESHAGIRI RAO
P. DINESHA
As recorded by the court registry
An appeal in a customs matter before the Customs, Excise and Service Tax Appellate Tribunal.
Judgements on the same questions, provisions and authorities, from every court
