2011 (3) TMI 305 - HC - Central Excise

Smallness of the amount of appeal - Whether exemption Notification No.6/2005-ST dated 01.03.2005 is to be allowed after allowing the exemption under Notification No.12/2003-ST dated 30.06.2003 - Whether penalty under section 78 is not imposable as the department does not have enough proof to prove suppression - Held that the amount involved in this appeal is less than ₹ 20,000/- and as per policy introduced by the Central Government, the appeal is to be filed if the amount involved is more than ₹ 2 lacs - Hence, appeal is liable to be dismissed on account of smallness of the amount involved in the appea

Summary

The High Court of Punjab and Haryana dismissed the revenue's appeal under Section 35G of the Central Excise Act, 1944 against an order by the Customs, Excise & Service Tax Appellate Tribunal. The appeal was dismissed due to the small amount involved, which was less than Rs. 20,000, below the threshold of Rs. 2 lakhs set by the Central Government for filing appeals.