2015 (10) TMI 683

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..... gainst a small order of the learned Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Bangalore, dated 10-10-2013, and is sought to be admitted on the following substantial questions of law : a.      ''Whether the CESTAT, Bangalore, is justified in rejecting the appeal on the basis of monitory limits without going into the facts and merits of the case? b. & .....

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..... t's decision upholding/restoring the penalty? 2. By the impugned order, the learned Tribunal found on fact that the appeal should not have been preferred in view of Central Board of Excise & Customs Circular No. 390/Misc/163/2010-JC, dated 17-8-2011, as the duty involved in the case was admittedly below Rs. 5,00,000/-. It appears that undisputedly the appeal was filed after the notification .....

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