2014 (9) TMI 342

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....Respondent. JUDGMENT The above captioned two appeals arise from common order dated 9-7-2010 of the Central Excise and Service Tax Appellate Tribunal, West Zone Bench, Ahmedabad passed in Appeal No. ST No. 28/2010 and ST No. 29/2010 respectively. 1.1 The appellant-Department proposed the following two questions proposing them as substantial questions of law :- "1.   ....

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....ati for the respondent. 3.1 The respondent-assessee who was engaged in manufacture of alkyd resins filed two refund claims for Rs. 79,505/- and Rs. 50,531/- covering different periods. On scrutiny of different refund claims, two show cause notices dated 2-2-2009 and 23-4-2009 were issued proposing to reject those claims. The adjudicating authority rejected the refund of Rs. 53,578/- out of....

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.... In the circular dated 20-10-2010 limit of Rs. 2 lakhs has been fixed providing that in the case where duty/tax under dispute is below that limit, the Department would not file the appeal. The monetary limit came to be enhanced to Rs. 10 lakhs in the subsequent circular dated 17-8-2011. Those circulars were produced before us by the learned advocate for the respondent. Learned advocate for the app....

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...., we are dissuaded from considering the merits of the appeal and find it not necessary to go into the merits. 5.1 Learned advocate for the appellant however submitted that the appeal was filed before the issuance of circular dated 20-10-2010. Even as the appeal was filed before the issuance of circular dated 20-10-2010, it cannot be disputed that when the appeal came up for consideration f....