IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 11TH DAY OF FEBRUARY, 2019 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON'BLE MR. JUSTICE B. M. SHYAM PRASAD CENTRAL EXCISE APPEAL NO. 29 OF 2018 BETWEEN:
THE COMMISSIONER OF CENTRAL EXCISE AND CENTRAL TAX, MANGALURU 7TH FLOOR, TRADE CENTRE BUNTS HOSTEL ROAD MANGALURU - 575 003. ... APPELLANT (BY SRI: VIKRAM A. HUILGOL, ADVOCATE) AND:
MS. PRASHANTHI LEGAL HEIR OF LATE. SHRI. HARSHA P. S RAPID MARINE SUPPLIERS D.NO. 4- 152 - 6- 4 NEAR GANESH SHIPPING CO., KOTTARACHOWKI ASHOKA NAGAR POST MANGALURU – 575 006. ... RESPONDENT THIS APPEAL IS FILED UNDER CENTRAL EXCISE APPEAL UNDER SECTION.35G OF THE CENTRAL EXCISE ACT, ARISING OUT OF ORDER DATED: 14.12.2017 PASSED IN FINAL ORDER NO. 23254 OF 2017 AS MODIFIED VIDE MISC. ORDER NO. 20555-2018, PRAYING TO (I) ANSWER THE SUBSTANTIAL QUESTIONS OF LAW FRAMED ABOVE IN FAVOUR OF THE APPELLANT IN THE INTEREST OF JUSTICE AND EQUITY. (II) SET ASIDE THE IMPUGNED FINAL ORDER NO. 23254 OF 2017 DATED: 14.12.2017 AS MODIFIED VIDE MISC. ORDER NO. 20555-
20556 OF 2018 DATED: 10.05.2018 PASSED BY THE CESTAT, SOUTH ZONAL BENCH, BENGALURU IN THE INTEREST OF JUSTICE AND EQUITY AND ETC., THIS APPEAL COMING ON FOR ADMISSION 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 and also in terms of Circular No.3 of 2018 dated 11.07.2018 passed by Director(ITJ), Central Board of Direct Taxes, New Delhi.
2. In view of the submission made, the appeal is dismissed as such.
SD/- SD/-
JUDGE JUDGE nv