2015 (5) TMI 443 - AT - Central Excise

Maintainability of appeal - monetary limit - Held that - Even where appeals were filed prior to issue of the Circular by the Board prescribing mandatory limits for filing the appeals by Revenue in the light of the decisions of Hon ble High Court of Karnataka in the case of Commissioner of Income Tax Bangalore vs. Ranka & Ranka reported in 2011 (11) TMI 449 - KARNATAKA HIGH COURT and CCE & ST Bangalore vs. Mico Ltd. 2012 (10) TMI 139 - KARNATAKA HIGH COURT appeals are not maintainable. - Decided against Revenue.

Summary

The Appellate Tribunal CESTAT Bangalore decided that appeals with duty/penalty amounts less than Rs. 5 lakhs are not maintainable, even if filed before the issuance of a circular by the Board. This decision was based on previous court rulings. As a result, all appeals in this case were rejected as not maintainable.