IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 15TH DAY OF APRIL, 2019 BEFORE THE HON’BLE MR. JUSTICE RAVI MALIMATH AND THE HON'BLE MR. JUSTICE S.G.PANDIT CENTRAL EXCISE APPEAL No.1 OF 2007 BETWEEN:
THE COMMISSIONER OF CENTRAL EXCISE CENTRAL EXCISE COMMISSIONERATE, III POST BOX NO.5400, BENGALURU-01 BENGALURU III ... APPELLANT (BY SRI.K.V.ARAVIND, ADVOCATE) AND:
1. M/S.T.D.POWER SYSTEMS PVT. LTD. PLOT NO.27, 28 & 29 KIADB INDUSTRIAL AREA DABAS PET, NELAMANGALA TALUK BENGALURU-562 111 2. SHRI K.G.PRABHAKAR GENERAL MANAGER (FIN) C/O M/S. T.D.POWER SYSTEMS PVT. LTD. ... RESPONDENTS (BY SRI RAVI RAGHAVAN, ADVOCATE ALONG WITH MS.MANASI KHARE, ADVOCATE FOR SRI LAKSHMI KUMARAN, ADVOCATE) THIS CENTRAL EXCISE APPEAL IS FILED UNDER SECTION 35G(2) OF THE CENTRAL EXCISE ACT, 1944 ARISING OUT OF ORDER DATED 22.05.2006 PASSED IN FINAL ORDER NO.876-877/06, IN E.APPEAL NO.656 & 657/2003, PRAYING TO DECIDE THE QUESTION OF LAW, SET ASIDE THE FINAL ORDER NO.876-877/06 DATED 22-05-2006 OF THE CESTAT PASSED IN E.APPEAL NO.656 & 657/2003.
THIS CENTRAL EXCISE APPEAL COMING ON FOR HEARING THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:
J U D G M E N T 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 Direct Taxes, New Delhi.
2. In view of the submission made, the appeal is dismissed as such.
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JUDGE JUDGE rs