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TMI Blog2023 (1) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... unt? - appropriate forum - HELD THAT:- Para-2 of the Circular dated 17th August, 2011 clarifies that the expression Monetary limit would essentially refer to the excise duty involved and would not include the penalty or interest amount. Since the basic duty involved is below Rs.1Crore, the appeal is certainly below the monetary limit. Further, whether the service carried out by the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent : Mr. Kartik Kurmy , Advocate ORDER 1. The present appeal by the Department arises from an order dated 14th July, 2017 passed by the Customs, Excise Service Tax Appellate Tribunal (CESTAT), Eastern Zone, Kolkata disposing of the Assessee s Service Tax Appeal No.ST/133/2008-DB and thereby setting aside the order dated 30th March, 2007 passed by the Commissioner of Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the Commissioner of Central Excise dated 30th March, 2007, an appeal was filed by the Assessee before the CESTAT. The Tribunal agreed with the Assessee that the work carried out by the Assessee is essentially one of mining and, therefore, it was only with effect from 1st June, 2007 a specific entry for tax on mining services was introduced in the Finance Act. On that basis, it was held th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion dated 17th August, 2011, the present appeal is maintainable. In support of his contention regarding substantial question of law, he referred to an order passed by this Court on 4th May, 2016 referring the issue on classification of the services, i.e., whether as mining services or Cargo Handling Services to the larger Bench of the CESTAT. 6. Mr. Kurmy, learned counsel appearing for the Resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Scott Wilson Kirkpatrick (I) Pvt. Ltd. 2011 (23) STR 321 (Kar), the Court holds that the appeal against the order of the CESTAT would lie if at all only to the Supreme Court of India. 9. For all of the aforementioned reasons, the Court declines to interfere in the present appeal, leaving it open to the Department if it so chooses to avail any other remedy available to it in accordance with law ..... X X X X Extracts X X X X X X X X Extracts X X X X
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