Commissioner Of Central Excise vs Customs
2021 Latest Caselaw 1843 Mad

                                                                                       R.C.No.5 of 2008

                                      In the High Court of Judicature at Madras

                                                   Dated : 27.01.2021

                                                        Coram :

                                   The Honourable Mr.Justice T.S.SIVAGNANAM
                                                      and
                                    The Honourable Ms.Justice R.N.MANJULA

                                             Referred Case No.5 of 2008


                     Commissioner of Central Excise,
                     Coimbatore.                                                ...Petitioner

                                                             Vs

                     1.Customs, Excise & Service Tax
                        Appellate Tribunal,
                       South Zonal Bench, Madras.

                     2.M/s.Chandra Textiles Ltd.                                ...Respondents

                               REFERRED CASE under Section 35G of the Central Excise Act,
                     1944 against Order No.1720/1998 dated 28.08.1998 on the file of the
                     Customs, Excise and Gold (Control) Appellate Tribunal, South Zonal Bench
                     at Madras.

                                         For Petitioner :      Mr.A.P.Srinivas, SSC

                                                            ******



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                                                                                       R.C.No.5 of 2008



                                     Judgment was delivered by T.S.SIVAGNANAM,J


                               We have heard the learned Senior Standing Counsel for the petitioner.



                               2.This referred case by the Revenue challenges the order passed by

                     the Customs, Excise and Gold (Control) Appellate Tribunal, South Zonal

                     Bench, Madras, which decided the issue in favour of the assessee.



                               3.The referred case was filed by the Revenue by raising the following

                     substantial question of law :

                                         “Whether the CEGAT is correct in ordering for
                                   extension of modvat credit on inputs received under cover
                                   of endorsed invoices which are not prescribed documents
                                   in terms of notification No.15/94 CE(NT) dated 30.3.94
                                   read with Rule 52A, 57G (2) of CER, 44.”

                               4.The Revenue seeks to withdraw the case on account of low tax

                     effect in terms of the circular dated 22.08.2019 issued by the Central Board

                     of Indirect Taxes and Customs. By the said Circular, the monetary limit for

                     filing or pursuing any matter before the High Court has been increased to


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                                                                                        R.C.No.5 of 2008

                     Rs.1 Crore. It is further submitted that the tax effect in this case is less than

                     the threshold limit.




                               5.In the light of the above, the referred case is dismissed on the

                     ground of low tax effect and the substantial question of law raised is left

                     open. In the event, the tax effect is above the threshold limit fixed in the

                     said circular, liberty is granted to the Revenue to file a petition before this

                     Court to restore the matter to be heard and decided on merits.



                                                                         (T.S.S.,J.)    (R.N.M.,J.)
                                                                                 27.01.2021
                     abr

                     To

                     The Customs, Excise and Gold (Control)
                      Appellate Tribunal, South Zonal Bench, Chennai.




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https://www.mhc.tn.gov.in/judis/
                                         R.C.No.5 of 2008

                                   T.S.Sivagnanam, J.

and R.N.Manjula, J.

abr

R.C.No.5 of 2008

27.01.2021

https://www.mhc.tn.gov.in/judis/