COMMISSIONER OF CENTRAL EXCISE& CUSTOMS Vs. SHAH TEXTILES

JUDGEMENT

(1.) Heard Mr.Gaurang H.Bhatt, learned counsel for the appellant and Mr.Paresh Dave, learned counsel for the respondent.

(2.) These tax appeals have been filed for the following common substantial question.

(3.) By the impugned order, penalty has been levied against the respondent assessee but the respondent assessee has been exonerated from payment of penalty on the ground that no case is made out for imposing penalty against the respondent assessee. The Central Board of Excise and Customs has issued the instructions dated 20.10.2010 and 17.8.2011 which provide that where there is mandatory limit is less than Rs.10 lacs with regard to the duty or penalty, the appeal would not lie to the High Court. These circulars, in our opinion, also apply to the pending appeals and the decisions of the Division Bench of this Court in Commissioner of Central Excise and Customs Vs Stovec Industries Limited, 2014 (33) S.T.R. 124 (Guj) and Commissioner of Central Excise and Customs, Vadodara -I Vs Pharmanza Herbal Private Limited, 2014 (306) E.L.T. 153 (Guj.) are also applicable to these appeals. Therefore, these tax appeals are dismissed as not maintainable. There shall be no order as to costs.