Revenue appeals filed under Section 35 G of the Central Excise Act, 1944 with revenue value below Rs.10,00,000 were dismissed as not maintainable by the court relying on Circular No.390/Misc./163/2010-JC.
Appeals rejected as not maintainable; No costs awarded.
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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
1 issue framed by the court
Whether appeals preferred under Section 35 G regarding revenue value less than Rs.10,00,000 are maintainable in view of Circular No.390/Misc./163/2010-JC
2 provisions across 2 enactments
Commissioner of Central Excise, Guntur Commissionerate
M/s Subhodaya Chemicals Ltd.
GODA RAGHURAM
M.S.RAMACHANDRA RAO
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
