2018 (12) TMI 1626

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.... For Respondent: Mr.Hari Radhakrishnan ORDER T.S.Sivagnanam, This appeal by the Revenue under Section 130 of the Customs Act, 1962 (hereinafter called the Act) is directed against Final Order No. 41167 of 2018 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai in Appeal No.C/31/2011 dated 16.3.2018. 2. The appeal has been filed by the Revenue....

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.... heard Mr.A.P.Srinivas, learned Senior Standing Counsel appearing for the Revenue and Mr.Hari Radhakrishnan, learned counsel accepting notice for the respondent - assessee. 4. The appellant is on appeal before us contending that the appeal filed by the Department before the Tribunal is maintainable de hors the monetary limit fixed in the Board's circular dated 17.12.2015, as the issue raise....

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....l circumstances, then the matter needs to be dealt with on merits or otherwise, the Tribunal will be well within its jurisdiction to close the appeal on the ground of low tax effect. We find that the authorized representative, who appeared for the Department before the Tribunal had not specifically pleaded the said point and had it been done, the Tribunal would not have rejected the appeal. Howeve....