Commissioner Of Customs Excise ... vs Parle Biscuits Pvt Ltd
2021 Latest Caselaw 6697 Raj/2

      HIGH COURT OF JUDICATURE FOR RAJASTHAN
                  BENCH AT JAIPUR

            D.B. Central/excise Appeal No. 151/2018
Commissioner Of Customs Excise And Service Tax Alwar, (Now
Known As Commissioner Central Goods And Service Tax) A Block
Surya Nagar Alwar Rajashtan 301001
                                                                  ----Appellant
                                   Versus
Parle Biscuits Pvt Ltd, Plot No. Sp 2-4 Riico Industrial Area
Neemrana Alwar (Raj) 301705
                                                                ----Respondent

Connected With D.B. Central/excise Appeal No. 154/2018 Commissioner Of Customs Excise And Service Tax Alwar, (Now Known As Commissioner Central Goods And Service Tax) A Block Surya Nagar Alwar Rajashtan 301001

----Appellant Versus Parle Biscuits Pvt Ltd, Plot No. Sp 2-4 Riico Industrial Area Neemrana Alwar (Raj) 301705

----Respondent D.B. Central/excise Appeal No. 162/2018 Commissioner Of Customs Excise And Service Tax Alwar, (Now Known As Commissioner Central Goods And Service Tax) A-Block Surya Nagar Alwar Rajasthan 301001

----Appellant Versus Parle Biscuits Pvt Ltd, Plot No. Sp-2-4 Riico Industrial Area Neemrana Alwar (Raj) 301705

----Respondent

For Appellant(s) : Mr. Sandeep Pathak For Respondent(s) : Mr. Jatin Mahajan through V.C. with Mr. Daksh Pareek

HON'BLE THE CHIEF JUSTICE MR. AKIL KURESHI HON'BLE MS. JUSTICE REKHA BORANA Order

(2 of 3) [EXCIA-151/2018]

20/11/2021

These appeals are filed by the department of customs excise

and service tax challenging the judgment of the Customs Excise

and Service Tax Appellate Tribunal.

At the outset learned counsel for the respondent assessee

raised an objection to the maintainability of the appeals on the

ground that the tax effect involved is below minimum threshold

prescribed by the Central Board of Indirect Taxes and Customs in

its circular dated 22.08.2019 to file an appeal before the High

Court.

It is undisputed that the said circular prescribed minimum

tax effect of Rs.1 crore to enable the Department of Customs and

Central Excise to pursue its appeals before the High Court. As per

para 2 of the instructions of the aforesaid circular the same is also

applied to the pending cases. Undisputed position is that in none

of these appeals individually the tax effect involved is more than

Rs.1 crore. It is the contention for the counsel for the department

that overall tax effect considering three appeals cumulatively

crosses Rs.1 crore and that is why the Custom Department wishes

to pursue its appeal, cannot be accepted. Firstly, the circular does

not make any such provision. Secondly, the Courts have

interpreted similar circulars in light of the policy which

Government of India proposes to follow mainly to restrict tax

litigation at various stages where tax effect involved is not

substantial so that the matters where tax effect is serious and

substantial, can be addressed.

                                                                              (3 of 3)                     [EXCIA-151/2018]



                                         In    the   result    these       appeals        are     dismissed      as   not

                                   maintainable.



                                   (REKHA BORANA),J                                                   (AKIL KURESHI),CJ
                                   NAVAL KISHOR /Kamlesh Kumar/1-3









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