THE HON'BLE MR.JUSTICE S.MANIKUMAR AND THE HON'BLE MRS.JUSTICE V.BHAVANI SUBBAROYAN CMA No.2341 of 2017 Commissioner of Customs (Exports), Custom House, Chennai - 1. ... Appellant vs.
1. M/s. LUCAS TVS Ltd., Padi, Chennai - 600 050.
2. Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Shastri Bhavan Annexe, 1st Floor, 26, Haddows Road, Chennai - 600 006. ... Respondents Civil Miscellaneous Appeal filed under Section 130 of Customs Act, 1962, praying to consider the substantial questions of law raised by the revenue and allow the appeal by setting aside the impugned Final Order No.1300 of 2006 dated 12.12.2006, passed by the Hon'ble CESTAT, Chennai.
For Appellant : Mr.A.P.Srinivas Standing counsel for Central Excise
JUDGMENT
(Order of the Court was delivered by S.MANIKUMAR, J) Final Order made in F.O.No. 1300 of 2006 dated 12.12.2006 by Customs, Excise and Service Tax Appellate Tribunal, Chennai, is challenged in the instant Civil Miscellaneous Appeal.
2. On this day, when the matter came up for hearing, Mr.A.P.Srinivas, learned counsel for the appellant invited the attention of this Court to the monetary value of the appeal, which is less than Rs.20 Lakhs and the instructions in F.No.390/Misc./163/2010-JC/Pt of the Ministry of Finance, Department of Revenue Central Board of Excise & Customs, New Delhi, dated 30.12.2016.
3. In the light of above, appeal deserves to be dismissed. Accordingly, Civil Miscellaneous Appeal is dismissed. No Costs.
Index: Yes/No ars To Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Shastri Bhavan Annexe, 1st Floor, 26, Haddows Road, Chennai - 600 006.
(S.M.K., J.) (V.B.S., J.) 27.07.2017
S.MANIKUMAR,J.
AND V.BHAVANI SUBBAROYAN, J.
ars
CMA No.2341 of 2017
27.07.2017