This Court dismissed a Civil Miscellaneous Appeal under Section 35G of the Central Excise Act, 1944 against an order of the CISAT. The appeal value was less than Rs. 15 lakhs. The questions of law were left open.
The Civil Miscellaneous Appeal is dismissed. The questions of law left open.
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IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATE : 12.2.2016
CORAM
THE HON'BLE MR.JUSTICE V.RAMASUBRAMANIAN AND THE HON'BLE MR.JUSTICE N.KIRUBAKARAN
and
M.P.No.2 of 2006
The Commissioner of Central Excise,
Chennai II Commissionerate,
No.692, MHU Complex, Anna Salai,
Nandanam, Chennai 600 035. ... Appellant
Vs.
1. M/s.Prodigy Computers &
Communications (P) Ltd.,
177, First Floor, Luz Church Road,
Mylapore, Chennai 600 004.
2. Customs, Excise and Service Tax
Appellate Tribunal,
South Zonal Bench,
Shasthri Bhawan Annexe, 1st Floor,
26 Haddows Road, Chennai 600 006. ... Respondents
Civil Miscellaneous Appeal filed under Section 35G of the Central Excise Act, 1944 against the Final Order No.742 of 2005 dated 2.5.2005 on the file of the Customs, Excise and Service Tax Appellate Tribunal, Chennai Bench.
JUDGMENT
(Judgment of the Court was delivered by V.RAMASUBRAMANIAN, J. )
Though the appeal was admitted way back on 16.12.2006 on two questions of law, the monetary value of the appeal is less than
Rs.15 lakhs. In view of the circular of the Central Board of Excise & Customs in F.No.390/Misc./163/2010-JC dated 1.1.2016 the Civil Miscellaneous Appeal is dismissed, leaving open the questions of law. No costs. The connected miscellaneous petition is also dismissed.
Sd/Assistant Registrar
//True Copy//
Sub Assistant Registrar
ssk.
To
Customs, Excise and Service Tax
Appellate Tribunal,
South Zonal Bench,
Shasthri Bhawan Annexe, 1st Floor,
26 Haddows Road, Chennai 600 006.
+1cc to Mr.K.Mohanamurali, Advocate, S.R.No.9215
+ 1 cc to Feroz Ali, Advocate Sr 9155 (4/3/16)
C.M.A. No.3404 of 2006
TEJ(CO)
CA(26/02/2016)
1 provisions across 1 enactments
The Commissioner of Central Excise, Chennai II Commissionerate
M/s. Prodigy Computers & Communications (P) Ltd.
Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai
V.RAMASUBRAMANIAN
N.KIRUBAKARAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
