2018 (8) TMI 1504 - AT - Central Excise

Application for early hearing - appellant has filed the applications for early hearing of the appeals on the ground that the issue is squarely covered by the decision of Hon ble Apex Court, therefore the appeals be heard on priority basis - Held that - The applications of early hearing of the appeals are allowed and the appeals are taken up for consideration today itself with the consent of both the sides. Monetary amount involved in Revenue s appeal - the disputed amount involved in the case is less than ₹ 20 lakhs and the issue is of the valuation - Held that - As no substantial question of law arises, therefore, Revenue s appeals are not maintainable under litigation policy - appeal dismissed. Assessee s appeal of amount involved ₹ 44,609/- - Held that - In terms of proviso to Section 35B of the Central Excise Act, 1944, the appeal not entertained as the amount in dispute is less than ₹ 2 lakhs - appeal dismissed.

Summary

The Appellate Tribunal CESTAT CHANDIGARH allowed early hearing of appeals based on Supreme Court decision. Revenue's appeals dismissed due to amount less than Rs. 20 lakhs. Assessee's appeal dismissed as amount involved was only Rs. 44,609.