2012 (9) TMI 307

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..... the Respondent. [Judgment per : V.G. Sabhahit, J.]. - This appeal is filed by the Commissioner of Central Excise being aggrieved by the order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore in Appeal No. E/403/2006, wherein the Tribunal held that duty had been paid before issue of show cause notice and therefore, in view of the cited judgments, the .....

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..... otal revenue including fine or penalty is Rs. 2 lakhs and below and contends that instructions have been issued in this regard and copy of the said instructions has been produced before this Court. 5. We have given our careful consideration to the contentions urged by the learned Counsel appearing for the appellant and respondent and scrutinized the material on record. 6. As it is clea .....

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..... s Pvt. Ltd. reported in 2010 (255) E.L.T. 526 (Bombay) to reduce the litigations arising out of indirect tax litigations, circulars have been issued from time to time. Wherefore, the National Litigation Policy was also published on 20-10-2010 giving instructions not to file an appeal to the High Court where the subject matter of the appeal is Rs. 2 lakhs and below. Hence, the contention of the lea .....

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