2018 (12) TMI 1626

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....hnan 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 by raising the following substantial ques....

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....pearing 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 raised is a recurrent issue. Though the tax effect may be low, th....

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....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. However, we do not wish to stand on technicalities. We are of the view t....