HIGH COURT OF JUDICATURE AT HYDERABAD FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH PRESENT THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR C.E.A. No.83 OF 2014 DATED:24.7.2014 Between:
The Commissioner of Customs, Central Excise & Service Tax Guntur … Appellant And M/s. Sri Chakra Cements Limited Srinarasimhapuri Karampudi (Mandal) Guntur District … Respondent THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR C.E.A. No.83 of 2014 JUDGMENT: (per the Hon’ble Sri Justice Sanjay Kumar) The Revenue is in appeal against the order dt.11.6.2013 passed by the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench, Bangalore, whereby its appeal against the Order-in- Appeal dt.25.11.2011 passed by the Commissioner, Central Excise, Customs and Service Tax (Appeals), Guntur, was dismissed.
The appeal was dismissed by the Tribunal on the sole ground that it was filed contrary to the Circular dt.17.8.2011 issued by the Central Board of Excise and Customs. By the said Circular, monetary limits were fixed for filing of appeals by the Revenue. Insofar as the Tribunal was concerned, the monetary limit was fixed at Rs.5,00,000/-. Admittedly, the appeal in question involved a sum of Rs.23,339/-. As the Circular was dated 17.8.2011 and the appeal before the Tribunal was filed against the order dt.25.11.2011, it is manifest that the said appeal was filed after the Circular came into effect. The Tribunal was thus correct in dismissing the appeal on the said ground. We therefore see no reason to entertain this appeal.
The appeal is accordingly dismissed. There shall be no order as to costs.
K.J. SENGUPTA, CJ SANJAY KUMAR, J 24.7.2014 bnr