IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 31ST DAY OF OCTOBER, 2019 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON’BLE MR. JUSTICE ASHOK S. KINAGI CENTRAL EXCISE APPEAL NO.10 OF 2017 BETWEEN:
THE COMMISSIONER OF CENTRAL EXCISE AND S.TAX LARGE TAXPAYER UNIT J.S.S. TOWERS BANASHANKARI III STAGE 100 FEET RING ROAD BENGALURU-560 085.
(BY SRI: JEEVAN J. NEERALGI, ADVOCATE) AND:
M/S. ABB LIMITED (NOT KNOWN AS ABB INDIA LIMITED) PLOT NO 5 AND 6 II PHASE PEENYA INDUSTRIAL ESTATE BENGALURU-560 058.
(BY SRI: RAVI RAGHAVAN, ADVOCATE FOR SMT: NEETHU JAMES, ADVOCATE) ...APPELLANT RESPONDENT THIS CENTRAL EXCISE APPEAL IS FILED UNDER SECTION 35G OF CENTRAL EXCISE ACT, ARISING OUT OF ORDER DATED 21.12.2016 PASSED IN FINAL ORDER NO.21442 OF 2016, PRAYING THIS HON'BLE COURT TO ALLOW THE APPEAL OF THE APPELLANT AND DECIDE THE QUESTIONS OF LAW AS FRAMED ABOVE; TO SET ASIDE THE IMPUGNED ORDER BEARING FINAL ORDER NO.21442 OF 2016 DATED 21.12.2016 ISSUED BY THE LEARNED TRIBUNAL SOUTH ZONAL BENCH, BENGALURU AND TO PASS SUCH OTHER ORDER/ORDERS AS THIS HON’BLE COURT DEEMS FIT IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND ALSO IN THE ENDS OF EQUITY AND JUSTICE.
***** THIS CENTRAL EXCISE APPEAL COMING ON FOR FINAL HEARING THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:
JUDGMENT The learned counsel for the appellant submits that the appeal is not maintainable in view of the monetary limits in terms of F.No.390/Misc/116/2017-JC dated 22.08.2019 passed by the Director (Review), Central Board of Indirect Taxes and Customs, (Judicial Cell), New Delhi.
2. In view of the submission made, the appeal is dismissed as such.
Sd/- Sd/-
JUDGE JUDGE *bgn/-