C/11640/2015 — Mundra vs Kalpataru Power Transmission Ltd

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

REGIONAL BENCH-COURT NO. 3

Customs Appeal No. 11640 of 2015 - DB (Arising out of OIA-MUN-CUSTM-000-APP-102-103-15-16 dated 11/06/2015 passed by Commissioner of CUSTOMS-MUNDRA) C.C.-Mundra ……..Appellant Office of the Principal Commissionerate of Customs,
Port User Buld. Custom House Mundra, Mundra Kutch, Gujarat- 370421 VERSUS

Kalpataru Power Transmission Ltd ……Respondent Plot No. 101, Part-iii,
Gidc Estate, Sector-28, Gandhinagar, Gujarat

APPEARANCE: Shri Himanshu P Shrimali, Superintendent (AR) for the Appellant
Shri S J Vyas, Advocate for the Respondent

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

  Final Order No. 12820/2023                                             
                                                DATE OF HEARING/ DECISION: 21.12.2023 

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 appeal is dismissed in view of aforesaid government’s litigation policy.

ed, Revenue is not supposed to file appeal where the amount involved is not exceeding Rs. 50 Lakhs.

2. Accordingly, the appeal is dismissed in view of aforesaid government’s litigation policy.
   (Dictated and Pronounced in open Court)

RAMESH NAIR MEMBER (JUDICIAL)

RAJU MEMBER (TECHNICAL) Raksha