The bench held that appeals preferred by the Revenue under Section 35 G of the Central Excise Act, 1944, with a revenue value less than Rs.10,00,000-, are not maintainable relying on a CBD&C circular, and thus dismissed them.
Appeals dismissed as not maintainable. No costs awarded.
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.
THE HONOURABLE SRI JUSTICE GODA RAGHURAM
AND THE HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO
CEA Nos. 216, 217, 218 of 2011 and 12, 13 and 16 of 2012
Dated: 27-02-2013
Between: Commissioner of Central Excise, Guntur Commissionerate, Guntur And M/s Subhodaya Chemicals Ltd., rep. by its Managing Director, Gowripatnam West Godavari Dist.
…Appellant
…Respondent.
THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO
CEA Nos. 216, 217, 218 of 2011 and 12, 13 and 16 of 2012
Common Judgment: (Per Hon’ble Sri Justice Goda Raghuram)
The value in each of these appeals preferred by the Revenue under Section 35 G of the Central Excise Act, 1944 is less than Rs.10,00,000/-. Learned counsel for the appellant-Revenue Sri Bathula Rajkiran submits that in view of the Circular No.390/Misc./163/2010-JC dated 17-8-2011 issued by the Central Board of Excise and Customs, these appeals require to be rejected, on account of the low Revenue implication involved i.e., less than Rs.10,00,000/-.
Recording the submission, these appeals are dismissed as not maintainable. No costs.
_________________________ GODA RAGHURAM, J
27th February, 2013
_______________________________ M.S.RAMACHANDRA RAO, J
GRR
2 issues framed by the court
Whether appeals filed by the Revenue under Section 35 G of the Central Excise Act, 1944 are maintainable when the value of revenue involvement is less than Rs.10,00,000/-.
Whether Circular No. 390/Misc./163/2010-JC negates the maintainability of revenue appeals below a specific financial threshold.
Commissioner of Central Excise, Guntur Commissionerate
M/s Subhodaya Chemicals Ltd. (Rep. by Managing Director)
Goda Raghuram
M.S.Ramachandra Rao
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
