9911796707
TMI Blog2013 (1) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... of service tax involved is Rs. 2,02,472/- only and penalty of Rs. 2,02,472/- only. Therefore, in view of the circular dated 17.08.2011, the appeal could not be preferred by the Central Excise and Customs Department before this Court. It cannot be gainsaid that the Department is bound by its own circulars. As after circular dated 17.08.2011 no other circular has been issued by the Ministry of Finan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt less than rupees 5 Lakhs. 3. Learned departmental representative would submit that the said Circular of the Board is dated 17.08.2011 while this appeal has been filed on 19.01.2011 and during the relevant period, the Circular directs for not filing appeal before the Tribunal the limit was for rupees Two lakhs. 4. Learned counsel would submit that an identical issue was before the Hon'bl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal in Jan 2011 when the Circular dated 17.8.2011 was not issued. I find strong force in the contention raised by the learned Counsel that judgment of the Hon'ble High Court in the case of Stovec Industries Limited has considered an identical issue and have held in Para 6 and 7, as under:- 6. In the above view of the matter, we are of the opinion that learned counsel for the appellant ought ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Ministry of Finance, Department of Revenue Central Board of Excise and Customs, Government of India, New Delhi, authorizing the Department to file appeals where the amount is less than Rs. 10 lacs. 7. For the aforesaid reasons, this appeal is dismissed keeping the questions open to be decided in an appropriate case. 6. In my view, the said ratio will apply even to the appeals filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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