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TMI Blog2015 (4) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals) wherein the Commissioner (Appeals) has rejected the Revenue's appeal. 2. After hearing both sides and on perusal of records, I find that the adjudicating authority vide OIO dt. 22.5.2005 held that "Fruit Juices" imported by the respondents are exempt from CVD and also held that trade discount is not to be added in the transaction value. On appeal filed by Revenue, Commissioner (Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d.Advocate placed the latest circular of the Board in F.No. 390/Misc/163/2010-JC dt 12.12.2013 wherein it has been clarified that the Departmental Counsels and the DRs in the Tribunal must plead that a judgment accepted for reasons of low amount should not be relied upon by the appellate forum and that the Department is at liberty to agitate the issue in subsequent proceedings till the matter is s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mber of appeals pending before this Court are disposed of on the basis of the said circular, the precious time which would be saved by this Court could be better utilized for deciding disputes where tax effect is enormous. That apart, the duration, an appeal takes in this Court would be reduced as desired by the National Litigation Policy." The Hon'ble Karnataka High Court also observed that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... & Ranka (supra). 2. In view of that, we dismiss the appeal filed by the Revenue following the Board's circular and the decision of Hon'ble Karnataka High Court (supra). C.O. disposed of." 5. In view of the foregoing reasons, the appeal filed by Revenue is dismissed under proviso to Section 129A (1) of the Customs Act, 1962 as not maintainable. (Operative part of the order pronounced in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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