C/11592/2015 — Surat-ii vs Goldi Green Technologies Pvt Ltd

Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench at Ahmedabad

REGIONAL BENCH-COURT NO. 3

Customs Appeal No. 11592 of 2015 - DB (Arising out of OIA-CCESA-VAD-APP-II-/SSP-124/2014-15 dated 31/03/2015 passed by Commissioner of Central Excise, Customs and Service Tax-SURAT-II) C.C.E. & S.T.-Surat-ii ……..Appellant New C.Ex Building...Opp. Gandhi Baug, Chowk Bazar, Surat, Gujarat- 395001. VERSUS

Goldi Green Technologies Pvt Ltd ……Respondent Block No. J & 51,
Nh-8, Village-Pipodara, Taluka-Mangrol, Surat, Gujarat.

APPEARANCE: Shri R K Agarwal, Superintendent (AR) for the Appellant
Shri Vikas Mehta, Consultant for the Respondent

CORAM: HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON'BLE MEMBER (TECHNICAL), MR. RAJU

  Final Order No.  12670/2023                                            
                                                    DATE OF HEARING: 22.11.2023 
                                                          DATE OF DECISION: 22.11.2023 

RAMESH NAIR On perusal of the record, we find that amount involved is less than Rs. 50 Lakh. In terms of Board’s circular on government’s litigation policy instruction vide F. No. 390/Misc/30/2023-JC dated 02.11.2023, as amended, Revenue is not supposed to file appeal where the amount involved is not exceeding Rs. 50 Lakhs.

2. Accordingly, the appeals are dismissed in view of aforesaid Government’s litigation policy.
   (Dictated and Pronounced in open Court)

RAMESH NAIR MEMBER (JUDICIAL)

RAJU MEMBER (TECHNICAL) Arpita