IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 18TH 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.57 OF 2019 AND CENTRAL EXCISE APPEAL NOS.66-68 OF 2019 BETWEEN:
THE COMMISSIONER OF CENTRAL TAX BENGALURU EAST COMMISSIONERATE 4TH FLOOR, TTMC BUILDING ABOVE BMTC BUS STAND, DOMLUR BENGALURU-560 071.
(BY SRI: E.I. SANMATHI, ADVOCATE FOR SRI: K.V. ARAVIND, ADVOCATE) AND:
M/S. SVB INDIA ADVISORS PRIVATE LIMITED PRESTIGE LOKA, NO.302 3RD FLOOR, BURTON ROAD BENGALURU-560 001.
...APPELLANT …RESPONDENT THESE CENTRAL EXCISE APPEALS ARE FILED UNDER SECTION 35G OF CENTRAL EXCISE ACT, ARISING OUT OF ORDER DATED 12.03.2018 PASSED IN FINAL ORDER NOS.20391-20394 OF 2018 IN ST/20021/2016-SM TO ST/20024/2016-SM PASSED BY THE CESTAT, SOUTH ZONAL BENCH, BENGALURU, PRAYING THIS HON'BLE COURT TO ANSWER THE SUBSTANTIAL QUESTIONS OF LAW FRAMED ABOVE IN FAVOUR OF THE APPELLANT IN THE INTEREST OF JUSTICE AND EQUITY; SET ASIDE THE IMPUGNED FINAL ORDER NOS.20391-20394 OF 2018 DATED 12.03.2018 IN ST/20021/2016-SM TO ST/20024/2016-SM PASSED BY THE CESTAT, SOUTH ZONAL BENCH, BENGALURU IN THE INTEREST OF JUSTICE AND EQUITY.
***** THESE CENTRAL EXCISE APPEALS 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 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/-