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TMI Blog2019 (9) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... ndlish, Sr. Standing Counsel For The Respondent : Ms. Priyanka Singla, Advocate ORDER Jaswant Singh, J, Revenue is in appeal against the order dated 5.6.2017 (A- 5) passed by Customs, Excise and Service Tax Appellate Tribunal, Chandigarh whereby in the appeal filed by the Revenue while confirming demand of Rs. 57, 16, 828/- alongwith interest, penalty imposed on the respondent was set aside. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion that the vehicle should be manufactured out of the chasis falling under heading 8706 on which duty of excise has been paid and no credit of duty paid on such chasis and other inputs used in the manufacture of such vehicles has been taken under Rule 3 or Rule 11 of the Cenvat Credit Rules, 2001/2002. It is further alleged that the respondent did not take credit of duty paid on the chasis recei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1944 besides imposing a penalty of Rs. 57, 16, 828/- under Rule 25 of the Central Excise Rules, 2002. Aggrieved against the same, respondent filed appeal before Commissioner (Appeals), who vide O-I-A dated 29.6.2007(A-3) held that O-I-0 was not sustainable. Upon this Revenue filed an appeal before the CESTAT. The said appeal filed by the appellant was partly allowed vide order dated 5.6.2017(A-5) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant admits that in view of instructions dated 22.8.2019 issued by Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (Judicial Cell) the instant appeal is not maintainable before this Court, the monetary limit being below Rs. 1, 00, 00, 000/-. In view of the said instructions dated 22.8.2019 learned counsel for the appellant prays for withdrawal of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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