TaxTMI 
TaxTMI 
TaxTMI 
2013 (4) TMI 76
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....hether the Tribunal below committed substantial error of law in extending the benefit of abetment even though condition prescribed in Rule 96-ZQ of the Central Excise Rules, 1944, was not proved by the respondent." 2. We heard Mr. R.J.Oza, learned senior counsel assisted by Ms. Rujuta Oza, learned advocate for the appellant- Department, and learned advocate appearing for M/s. Trivedi & Gupta, for the respondent. 3. The facts in brief necessary for the disposal of this appeal are that the respondent-assessee, an independent processor of textile fabrics and engaged in manufacturing of MMF (Pro.) was working under the Compounded Levy Scheme in terms of Section 3A of the Central Excise Act, 1944, applicable to it. It was paying the excise duty at the rate of 1.5 lakh per chamber per month as per the provisions of Hot Air Stenter (Independent Textile Processors) Annual Capacity Determination Rules, 1998. It was granted permission to erect an additional chamber on 15.07.1988 by the Central Excise Commissioner. As per Rule 96ZQ(7), the assessee was required to pay the central excise duty in advance for the entire month, if the period of closure of stenter is less than a month and the un....
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....dated 21.6.2010 in the case of CCE VS. Techno Economic Services Pvt. Ltd. (2010 (255) ELT 526 (Bombay) had desired that CBEC consider issuing circular, on the lines of circulars issued by the CBDT, so as to reduce litigations arising out of indirect tax litigations. 4. In respect of appeals filed in the Supreme Court, the proposals are examined by the Board before filing. The Civil Appeals on matters relating to valuation and classification are filed under Section 35L(b) of the Central Excise Act, 1944 and Section 130E(b) of the Customs Act, 1962. Such appeals are being filed after careful scrutiny by the Board and while examining, the amount involved is kept in mind. On all issues other than those relating to valuation and classification, SLPs are filed by the Board after obtaining the opinion of the Ld. Law officer from the Ministry of Law. However, it may be mentioned that Board has issued instruction vide DO F No. 390/170/92-JC dated 13/1/93 as modified by D.O. Of even number dated 27/10/1993 advising the field formations that appeals should not be filed in the Supreme Court in cases where the duty involved is Rs. 5 Lakhs or less. The said instruction was issued in the light o....
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....re accepted only on account of the monetary limit before following them in the name of judicial discipline. 8. In respect of an order where it is decided not to file appeal in pursuance of these instructions, a data base needs to be created so that all the Commissionerates are made aware of the orders that are accepted solely on the ground that the revenue involved is below the threshold prescribed herein and which should not be taken as having precedent value. The details of such orders in respect of CESTAT and the High Courts is required to be furnished by the Zonal Chief Commissioners in Proforma enclosed (Annexure III E & Annexure III F) which should form part of the Monthly Technical Report being sent to the Directorate of Legal Affairs for posting on the departmental website. These Annexures III E dlarev@ nic.in. 9. The above instructions of the Board must be adhere to strictly for all appeals filed on or after 1.11.2010. 10.Instruction issued vide F No. 275/55/CX 8A dated 10.11.2008 is hereby rescinded. 11. Hindi version follows." 4.2 Similarly it is useful to extract fully also the subsequent circular No. 390/Misc./163/2010-JC dated 17.08.2011 as below: Department of ....
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....010 refers to duty outstanding to be collected or the total duty demanded for deciding the threshold limit prescribed therein. In a case where a part of the duty demanded is not disputed and is paid and the outstanding duty under dispute is less than the monetary limit prescribed by the Board, no appeal shall be filed. In other words, monetary limit shall apply on the disputed duty and not on the total duty demanded in a case. b) Whether monetary limits would apply to cases of refund. It is clarified that the monetary limits being prescribed by the Board would apply to cases of refund as well. c) Whether applications being filed by the Department before office of Joint Secretary (Revision Application) would also be covered under the stipulation of monetary limits. The limit specified herein will not be applicable to application filed before the Joint Secretary (Revision Application) d) Whether exclusion of audit objections mentioned in para 6(c) of instruction dated 20.10.2010 would cover internal audit objection cases also or whether they would be limited to cases of revenue audit alone. The intention was to apply the exclusion clause mentioned at para 6(c) only to disputes....