Principal Commissioner of CGST Vs Tata Consultancy Services Ltd. (CESTAT Mumbai)
Material Facts
The Revenue filed appeals before CESTAT Mumbai challenging the order dated 08.05.2017 passed by the Commissioner of Central Excise (Appeals), Mumbai-I. By the impugned order, the Commissioner (Appeals) had set aside the adjudication orders dated 31.03.2010, 29.07.2011 and 31.10.2011 passed by the original authorities and allowed the appeals in favour of the respondent.
The amounts involved in the four appeals were:
- Rs.25,19,486
- Rs.58,59,399
- Rs.27,92,761
- Rs.40,30,599
Procedural History
Aggrieved by the order of the Commissioner (Appeals), the Revenue preferred appeals before CESTAT Mumbai.
The Tribunal examined the maintainability of the appeals in light of the monetary limits prescribed by the Central Board of Indirect Taxes and Customs (CBIC) for filing appeals before the Tribunal.
Legal Issues
The Tribunal considered whether the Revenue’s appeals were maintainable where the disputed amount involved in each appeal was below the monetary limit prescribed by the CBIC.
Relevant Statutory Provisions
- Section 35R of the Central Excise Act, 1944.
- Section 83 of the Finance Act, 1994.
- CBIC Instruction F. No. 160390/20/2024-JC-CBEC dated 06.08.2024.
Revenue’s Submissions
The Revenue challenged the order of the Commissioner (Appeals) that had set aside the adjudication orders and allowed the respondent’s appeals.
