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TMI Blog2016 (1) TMI 1150X X X X Extracts X X X X X X X X Extracts X X X X ..... ent appeal involving amount ₹ 1,78,445/-, which is less than threshold limit of ₹ 5 lakhs - Appeal dismissed. - E/949/07-Mum - A/85295/16/EB - Dated:- 7-1-2016 - Mr. Ramesh Nair, Member (Judicial) and Mr. Raju, Member (Technical) Shri V.K. Agarwal, A.D.C. (AR) for the Appellant Shri T. Chandran Nair, Advocate for the Respondent ORDER This appeal filed by the Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory limit prescribed under circular shall also be applicable in the appeal which is filed prior to issuance of aforesaid litigation of policy. Operative parts of the Hon able High Court orders are reproduced below: Commissioner of C.Ex. Bangalore-III V/s Presscom Products [2011 268) E.L.T. 344 (Kar.)] Appeals to Appellate Tribunal and High Court - National Litigation Policy - Appeal fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsideration, the circular was in force - Department being bound by its own circulars and instructions, held that the monetary limit applied and instant appeal dismissed solely on ground of such monetary limit - Rule 14 of Cenvat Credit Rules, 2004 - Section 11A of Central Excise Act, 1944. [paras 4.3, 4.4, 5] Commissioner of C.Ex. Cus., Vadodara-I V/s Pharmanza Herbal Pvt. Ltd. [2014 (306 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... smissed - Section 35G of Central Excise Act, 1944 - Rule 5 of Cenvat Credit Rules, 2004. [paras 4, 4.1, 5, 6.1, 7] In view of the above settled legal position the present appeal involving amount ₹ 1,78,445/-, which is less than threshold limit of ₹ 5 lakhs is not maintainable and same is dismissed without going into merit of the case. (Operative order pronounced in court) - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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