C/86934/2016 — CC (NHAVA SHEVA-IV ) MUMBAI vs RATNAVEER STAINLESS PRODUCTS P LTD

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL MUMBAI

WEST ZONAL BENCH

Customs Appeal No. 86934 of 2016

(Arising out of Order-in- Appeal No. 46 to 48 (Adj-Exp/2016 (JNCH) Appeals-I dated 29.04.2016 passed by Commissioner of Customs (Appeals-I), Nhava Sheva)

Commissionar of Customs (NS-IV), Mumbai JNCH, Nhava Sheva …..Appellant

      Vs. 

Ratnaveer Stainless Products P Ltd E-77/121, GIDC Savli (Manjusar) District Vadodara, Gujarat …..Respondent

APPEARANCE: Shri S Dixit, Advocate for the appellant Shri C S Vinod, Authorised Representative for the respondent

CORAM: Hon’ble Mr C J Mathew, Member (Technical)

Hon’ble Mr Ajay Sharma, Member (Judicial)

FINAL ORDER No: 86961/2025

DATE OF HEARING:
27-11-2025 DATE OF DECISION :
27-11-2025

Per: Coram

This appeal of Commissioner of Customs (NS-IV), Nhava Sheva lies against order1 of Commissioner (Appeals)-I,

1 [order-in- appeal no. 46 to 48 (Adj-Exp/2016 (JNCH) Appeals-I dated 29th April 2016]

• 2 -

C/86934/2016 Service Tax, Mumbai which set aside duty demand of ₹37,14,657/- with interest. 2. Learned Counsel for the respondent submitted that the amount in dispute in this appeal is below the threshold prescribed in the New Litigation Policy2. 3. Learned Authorised Representative reiterated the submissions in the grounds of appeal.
4. Considering the amount involved in this dispute and the prescriptions in the New Litigation Policy supra, this appeal is dismissed without going into merits of the impugned order.
(Dictated and pronounced in open Court)

(Ajay Sharma) Member (Judicial) (C J Mathew) Member (Technical)

//SR

2 [F. No. 390/Misc/30/ 2023-JC dated 2nd November 2023]