(PER : HONOURABLE THE ACTING CHIEF JUSTICE MR. VIJAY MANOHAR SAHAI) We have heard learned senior standing counsel Mr. R.J. Oza assisted by learned advocate Ms. Rujuta Oza for the appellant.
2. In this case excise duty of Rs. 2,97,394/- was demanded and penalty of Rs. 2,96,000/- was imposed by the adjudicating authority. The Commissioner (Appeals) reduced the demand and penalty to Rs. 1,69,126/-. Against that, the assessee preferred appeal before Central Excise & Service Tax Appellate Tribunal (CESTAT) which allowed the appeal and set aside the orders of the Commissioner (Appeals) and the adjudicating authority. The order of CESTAT is under challenge in the present tax appeal.
3. A Division Bench of this Court has held in COMMISSIONER OF CENTRAL EXCISE & CUSTOMS VS. STOVEC INDUSTRIES LTD., reported in 2014(33) STR 124 (Guj) that in view of instruction dated 17.8.2011, tax appeal below Rs. 10 lakh is not maintainable and this instruction also applies to the pending appeal. Following the aforesaid Division Bench decision, we dismiss this tax appeal as not maintainable.