COMMISSIONER OF CENTRAL EXCISE Vs. INDIA CEMENTS LTD

JUDGEMENT

(1.) HEARD the learned Senior Central Government Standing Counsel representing the appellant and the learned counsel appearing for the first respondent and perused the records. Aggrieved by the Final Order No. 755 of 2005, dated 13 -5 -2005 in Appeal No. E/247/2003 [2005 (192) E.L.T. 946 (Tri. -Chennai)] passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai, the Commissioner of Central Excise, Salem, has come up with this appeal.

(2.) WHEN the matter was taken up for final hearing today, the learned counsel appearing for the first respondent has submitted that the appeal preferred by the Department is liable to be dismissed in view of the instructions issued by the Department as the tax effect is less than Rs. 4,00,000/ -.