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TMI Blog2013 (6) TMI 465X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the Circular dated 17.08.2011 for the issue which was decided by the Tribunal [2011 (3) TMI 1099 - CESTAT, AHEMDABAD] and against which the Revenue had filed appeal before issuance of Circular. In the present case the amount involved in this appeal is only Rs. 2,52,146/- - Appeal filed by revenue dismissed. - Appeal No.: ST/34 of 2011 - - - Dated:- 21-12-2012 - Mr. M.V. Ravindaran, J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wo lakhs. 4. Learned counsel would submit that an identical issue was before the Hon'ble High Court of Gujarat in the case of Stovec Industries Limited in Tax Appeal No. 1294 of 2011, wherein the Hon'ble High Court vide judgment dated 10.7.2012 applied the Circular dated 17.08.2011 for the issue which was decided by the Tribunal on 07.3.2011 and against which the Revenue had filed appeal before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve view of the matter, we are of the opinion that learned counsel for the appellant ought to have brought to the notice of this Court the circular dated 17.08.2011 and, if this circular had been brought to the notice of this Court, the appeal would not have been admitted. 6.1 In our opinion, since in the instant appeal the amount of service tax involved is Rs. 2,02,472/- only and penalty of R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appropriate case. 6. In my view, the said ratio will apply even to the appeals filed by the Revenue before Tribunal, and more so in this case. Accordingly, respectfully following the judgment of the Hon'ble High Court of Gujarat in the case of Stovec Industries Limited, I dismiss the appeal filed by the Revenue, keeping the legal question open, if any, to be decided in an appropriate case. Dic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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