The tribunal dismissed the Revenue's appeal because the duty involved was less than Rs. 60 lakhs, falling under the Central Board's litigation policy which limits appellate jurisdiction based on monetary thresholds.
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CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MUMBAI
REGIONAL BENCH - COURT NO. I
Excise Appeal No. 87481 of 2016
(Arising out of Order-in-Appeal No. CD/517/M-II/16 dated 11.07.2016 passed by Commissioner of Central Excise, Mumbai-II.)
Commissioner of Central Excise, Mumbai-II .… Appellant
9th Floor, Piramal Chambers, Jijibhai Lane, Lalbaug, Mumbai-400 012.
Versus
M/s. Hindustan Petroleum Corporation Ltd. …. Respondent
B.D. Patil Marg, Mahul, Chembur, Mumbai-400 074.
APPEARANCE:
Shri Rajeev Ranjan, Authorized Representative for the Appellant
Ms. Manasi Patil, Advocate for the Respondent
CORAM:
HON’BLE MR. S.K. MOHANTY, MEMBER (JUDICIAL) HON’BLE MR. M.M. PARTHIBAN, MEMBER (TECHNICAL)
FINAL ORDER NO. A/85177/2026
Date of Hearing: 20.01.2026 Date of Decision: 20.01.2026
Per: S.K. MOHANTY
Heard both sides.
Excise Appeal No. 87481 of 2016
2
160390/20/2024-JC-CBEC dated 06.08.2024, wherein monetary limit for filing appeal before the Tribunal has been prescribed at Rs.60 lakhs in respect of Central Excise & Service Tax matters.
(Dictated and pronounced in open court)
(S.K. Mohanty)
Member (Judicial)
(M.M. Parthiban) Member (Technical)
SM
Commissioner of Central Excise, Mumbai-II
M/s. Hindustan Petroleum Corporation Ltd.
S.K. MOHANTY
M.M. PARTHIBAN
As recorded by the court registry
An appeal in a central excise matter before CESTAT.
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