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TMI Blog2014 (9) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... ioned two appeals arise from common order dated 9-7-2010 of the Central Excise and Service Tax Appellate Tribunal, West Zone Bench, Ahmedabad passed in Appeal No. ST No. 28/2010 and ST No. 29/2010 respectively. 1.1 The appellant-Department proposed the following two questions proposing them as substantial questions of law :- "1. In the facts and circumstances of the case, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee who was engaged in manufacture of alkyd resins filed two refund claims for Rs. 79,505/- and Rs. 50,531/- covering different periods. On scrutiny of different refund claims, two show cause notices dated 2-2-2009 and 23-4-2009 were issued proposing to reject those claims. The adjudicating authority rejected the refund of Rs. 53,578/- out of total claim of Rs. 79,505/-. Similarly, second refun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been fixed providing that in the case where duty/tax under dispute is below that limit, the Department would not file the appeal. The monetary limit came to be enhanced to Rs. 10 lakhs in the subsequent circular dated 17-8-2011. Those circulars were produced before us by the learned advocate for the respondent. Learned advocate for the appellant was not in a position to dispute the instruction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and find it not necessary to go into the merits. 5.1 Learned advocate for the appellant however submitted that the appeal was filed before the issuance of circular dated 20-10-2010. Even as the appeal was filed before the issuance of circular dated 20-10-2010, it cannot be disputed that when the appeal came up for consideration for the first time before this court on 4-5-2011 the said circul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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