Single judge observer dismissed a civil miscellaneous appeal against a Tribunal order because the monetary value involved was under Rs.20 Lakhs, relying on Ministry of Finance instructions.
Civil Miscellaneous Appeal dismissed with no costs.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 19.07.2017
CORAM:
THE HON'BLE MR.JUSTICE S.MANIKUMAR
AND
THE HON'BLE MRS.JUSTICE V.BHAVANI SUBBAROYAN
CMA No.2309 of 2017
The Commissioner of Central Excise
Chennai-III, No.121, Uthamar Gandhi Salai, Nungambakkam, Chennai - 34 ... Appellant
[Cause Title accepted vide order of Court dated 02.04.2007 made in M.P.No.1 of 2007]
Civil Miscellaneous Appeal filed under Section 35G(2) of the Central Excise Act, 1944) praying to consider the substantial questions of law raised by the revenue and allow the appeal by setting aside the impugned Final Order No.365/05 dated 08.03.2005 passed by the 2nd Respondent Hon'ble Tribunal.
For Appellant : Mr.A.P.Srinivas Standing counsel for Central Excise
Final Order made in F.O.No.365 of 2005 dated 08.03.2005 by Customs, Excise and Service Tax Appellate Tribunal, Chennai, is challenged in the instant Civil Miscellaneous Appeal.
and the instructions in F.No.390/Misc./163/2010-JC/Pt of the Ministry of Finance, Department of Revenue Central Board of Excise & Customs, New Delhi, dated 30.12.2016.
ars
Sd/-
Asst.Registrar
/true copy/
Sub Asst. Registrar
To
Customs, Excise and Service Tax
Appellate Tribunal,
Additional Bench, Chennai,
Shastri Bhavan Annexe, 1st Floor,
26, Haddows Road, Chennai - 600 006.
CMA No.2309 of 2017
PVS(CO)
rvr 04/09/2017
2 issues framed by the court
Whether the civil miscellaneous appeal deserves to be dismissed given that the monetary value of the appeal is less than Rs.20 Lakhs.
Whether the instructions issued by the Ministry of Finance regarding monetary thresholds apply to the instant appeal.
1 provisions across 1 enactments
The Commissioner of Central Excise
M/s. Siva Hygenic Products Ltd.
Customs, Excise and Service Tax Appellate Tribunal, Additional Bench, Chennai
S.Manikumar
V.Bhavani Subbaroyan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
