2012 (4) TMI 532 - AT - Central Excise

Maintainability of appeal - Issue less than 5Lakhs - Held that - These appeals have been filed on 27-1-2012. As per the Board s instruction dated 17-8-2011, issued under Section 35R of the Central Excise Act, 1944, no appeals are required to be filed before the Tribunal in cases involving duty of Rs. 5 lakhs or less. The said instruction does not allow clubbing of appeals of similar nature or recurring nature. As such, these appeals have been filed in contravention of the said instruction dated 17-8-2011 issued under Section 35R of the Act and hence the said appeals are not maintainable - Decided against Revenue.

Summary

The Appellate Tribunal CESTAT CHENNAI dismissed six appeals involving amounts below Rs. 5 lakhs each as they were filed in contravention of the Board's instruction dated 17-8-2011 under Section 35R of the Central Excise Act, 1944, which states that no appeals are required for cases below Rs. 5 lakhs. The appeals were not maintainable, and thus, they were dismissed along with stay petitions.