2012 (8) TMI 865

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....ate, for the Respondent. JUDGMENT [Judgment per : N.V. Anjaria, J. (Oral)]. - This appeal by the Department arises from common order dated 25-8-2010 of the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad passed Appeal Nos. E/1485 of 2006 to E/1487 of 2006 and corresponds to Appeal No. E 1485 of 2006. 1.1 The appellant-Department proposed the following ....

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....red finished/processed fabrics on payment of duty? (iii)   Whether, in the facts and circumstances of the case, the Tribunal has justified in allowing Cenvat credit on the grey fabrics as 'input' of the respondent? (iv)   Whether the impugned order of the Tribunal can be said to be an order passed in accordance with law?" 1.2 This Court issued notice in the appeal....

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....culars dated 20-10-2010 & 17-8-2011 issued by the Central Excise Department. These circulars provided monetary limit for the purpose of filing appeal before the High Court. The Circular dated 20-10-2010 fixes the limit of Rs. 2 lakhs, whereas the said limit came to be enhanced to 10 lakhs vide subsequent circular dated 17-8-2011. It is provided therein that the cases where the duty/tax under dispu....

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....he present case. 4.3 While it may be that when the appeal was preferred, the circular dated 17-8-2011 was not issued. However, it appears from record that the appeal was posted before the Court first time on 11-12-2011 and the notice was issued on 12-11-2012. At the time of issuance of notice in the appeal, the circular dated 17-8-2011 was very much in force and the monetary limit of 10 la....