2017 (1) TMI 973

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....mesh, JJ. For the Appellant : Mr.E.Vijay Anand, Standing Counsel For the Respondent : Mr.R.Raghavan JUDGMENT ( Delivered by Nooty Ramamohana Rao, J ) Both these appeals are preferred by the Commissioner of Central Excise, Chennai, against the Final Order Nos.742 and 743/2010, dated 05.07.2010, passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chenn....

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....sc./163/2010-JC, dated 14.12.2015. 4. Though substantial question of law does arise for consideration, however, the value involved in the appeal is far-too insignificant particularly viewed in the backdrop of the Instructions issued by the Ministry of Finance Department of of Revenue Central Board of Excise & Customs, in F.No.390/Misc./163/2010-JC, dated 14.12.2015, in order to reduce the Gover....