2018 (10) TMI 536

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....ndent : Mr.PR.Ranganath for Mr.R.Raghavan and Mr.N.Murali JUDGMENT T. S. SIVAGNANAM, J. This appeal by the Revenue is directed against the order passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai Bench, Chennai in Final Order No.42032/2016, dated 21.10.2016. 2.Heard Mrs.R.Hemalatha, learned Counsel for the Appellant and Mr.PR.Ranganath, learned counsel for Mr.R.R....

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....provision to that effect?" 4.It may not be necessary for this Court to examine the above substantial questions of law, in the light of the fact that the tax involved in the instant case, which is in the nature of wrong credit of Rs. 25,57,945/- on the capital goods, which is less than the threshold limit fixed by the Central Board of Indirect Taxes and Customs vide instruction dated 11.7.2018. ....