IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 24TH 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.42 OF 2019 BETWEEN:
THE PR. COMMISSIONER OF CUSTOMS AND CENTRAL TAX BENGALURU EAST COMMISSIONERATE, 4TH FLOOR, TTMC BUILDING, ABOVE BMTC BUS STAND, DOMLUR, BENGALURU-560 071.
(BY SRI K.V. ARAVIND, ADVOCATE) AND:
M/S. BEML LIMITED MARKETING DIVISION, BEML NAGAR, KOLAR GOLD FIELDS, K.G.F.-563 115, KARNATAKA.
(BY SRI M.I. ARUN, ADVOCATE) ...APPELLANT …RESPONDENT THIS CENTRAL EXCISE APPEAL IS FILED UNDER SECTION 35G OF CENTRAL EXCISE ACT, 1944, ARISING OUT OF ORDER DATED 12.11.2018 PASSED IN FINAL ORDER NO.21719 OF 2018, 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 NO.21719 OF 2018 DATED 12.11.2018 IN E/50/2008-DB PASSED BY THE CESTAT, SOUTH ZONAL BENCH, BENGALURU IN THE INTEREST OF JUSTICE AND EQUITY AND ETC.
***** THIS CENTRAL EXCISE APPEAL COMING ON FOR FINAL HEARING 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 JJ