COMMISSIONER OF CENTRAL EXCISE Vs. AMCO BATTERIES LTD.

JUDGEMENT

(1.) This appeal by the appellant is arising out of the impugned order dated 20/02/2015, passed in Final Order No. 20412/2015, by the CESTAT, for considering the following substantial questions of law:

(2.) We have heard learned counsel appearing for appellant and learned counsel appearing respondent.

(3.) Learned counsel appearing for respondent, at the outset submitted that, in the light of the Instruction dated 17th December 2015 issued by the Ministry of Finance, the subject matter involved in this case is less than Rs.15/- Lakhs and therefore, the instant appeal filed by the appellant is not maintainable and is liable to be dismissed as not maintainable.