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TMI Blog2015 (2) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst Orders-in-Original only and not against the Commissioner (Appeals) order. Therefore the Commissioner (Appeals) gravely erred in giving the said findings which is against the fact appearing on record. As per the submission of the respondent I am of the view that monetary limit will apply only in case the order has passed on merit. In the present case the impugned order was not passed on merit. Therefore the appeals are maintainable. As regard time bar, the Revenue in the first round had filed consolidated appeal against four Orders-in-Original, all the four orders-in-original were in challenged. It is only technical requirement to file four numbers of appeals. Therefore in these facts and circumstances, it can not be said that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the Commissioner of Customs (Appeals), who has rejected the same vide order in appeal No. YDB(256)TH.I/2011 dated 16/11/2011 in the said order the findings given as under: 8. In view of the above, I am also of the view that the appellant should have filed four separate appeals against, the said four order in original before the Appellate Authorities for determination of such points arising out of the decision or order as specified by the Commissioner of Central Excise in his order dated 5 th May, 2011 which the appellant has failed. Therefore, the common appeal filed under the single appeal is contrary to the provisions of law and cannot be decided and would not be maintainable under the provisions of the sub-section (4) of Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not lower in the rank than the Commissioner(s) of Central Excise, being the one passed by the Commissioner of Central Excise (Appeals) and this order under section 35A(3) can't be subjected to a review under section 35E(2) by the Commissioner(s) of Central Excise as it is clearly outside the purview in as far as the same relates to the order passed by an authority who is not subordinate to the Commissioner of Central Excise. As these appeals have been filed against the order of the Commissioner (Appeals), the same cannot be re-entertained by the Commissioner (Appeals), as there is no power of review or modification, vested with the Commissioner of Central Excise (Appeals) to do so against his own order. Therefore, these appeals are n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals) himself has mentioned in the Order-in-Appal that these appeals are against four Orders-in-Original dated 30/12/2010 therefore entire findings presuming that appeals were filed against Order-in-Appeal is wrong on the fact of the records itself. He pleads that the impugned order should be dismissed and matter be remanded to Commissioner (Appeals) to decide four appeals on merit. 3. Ms. Lakshmi Menon, Ld. Counsel for the respondent submits that the total refund amount involved in the present case is ₹ 72,764/-. She referred Board instruction F. NO. 390/Misc./163/2010-JC dated 17/89/2011, according to which the monetary limit for filing appeals before this Tribunal is ₹ 5 lakhs. It is her submission that since the amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals) order. Therefore the Commissioner (Appeals) gravely erred in giving the said findings which is against the fact appearing on record. As per the submission of the respondent I am of the view that monetary limit will apply only in case the order has passed on merit. In the present case the impugned order was not passed on merit. Therefore the appeals are maintainable. As regard time bar, the Revenue in the first round had filed consolidated appeal against four Orders-in-Original, all the four orders-in-original were in challenged. It is only technical requirement to file four numbers of appeals. Therefore in these facts and circumstances, it can not be said that there is delay in filing in the appeal. 5.1 In view of my above discussi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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