2020 (10) TMI 1139

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....HPANDE, ADV.,)   RESPONDENT (BY Mr. N. ANAND, ADV.)   JUDGMENT ALOK ARADHE J., This appeal under Section 130A of the Customs Act, 1962 (hereinafter referred to as the Act for short) arises from an order dated 06.02.2018 passed by the Customs, Excise and Service Tax Appellate Tribunal, Bangalore. 2. Brief facts leading to filing of this appeal are that assessee is 100% Expo....

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....nded and only the dispute is regarding the interest on Rs. 80,51,536/- (Rupees Eighty Lakhs Fifty One Thousand Five Hundred and Thirty Six only). 3. Thus, from perusal of aforesaid submission, it is axiomatic that the dispute before the Tribunal pertained only to interest on an amount of Rs. 80,51,536/-. 4. When the matter was taken up today, learned counsel for the assessee pointed out that....

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...., 1962 and therefore, this appeal is maintainable. 5. We have considered the submissions made by learned counsel for the parties and have perused the record. The Central Board of Excise and Customs in exercise of statutory powers under Section 35R of the Central Excise Act, 1962 made applicable to service tax vide Section 83 of the Finance Act, 1994 and Section 131BA of the Customs Act, 1962, t....

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....elating to Central Excise and Service Tax, and will apply to pending cases as well. 6. Thus, it is axiomatic that instructions dated 17.08.2011, 11.12.2015 and instruction dated 22.08.2019 operate in different fields and instruction dated 22.08.2019 does not deal with Customs Act. Therefore, the monetary limit for filing appeal as prescribed in the instruction dated 11.12.2015 in respect of app....