Case Law Details
Commissioner of Central Excise & Customs Vs Century Metal Recycling Private Limited (CESTAT Delhi)
Introduction: The case involves an appeal before the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Delhi, titled Commissioner of Central Excise & Customs vs. Century Metal Recycling Private Limited. The dispute revolves around the applicability of CBIC instructions regarding the monetary limit for filing appeals, with the respondent challenging the department’s appeal below the threshold.
Background: The Central Board of Indirect Customs (CBIC) issued instructions stipulating monetary limits for appeals to be filed before CESTAT, aiming to reduce government litigation. However, the respondent argued that the department’s appeal fell below the prescribed threshold. The case concerns 30 bills of entry pertaining to the import of aluminum scrap by Century Metal Recycling Private Limited.
Contention of the Assessee: Century Metal Recycling Pvt. Ltd. contended that the department’s appeal should be withdrawn as it fell below the monetary limit set by CBIC instructions. They argued that the threshold should be adhered to, citing various legal precedents and interpretations supporting their position.
Contention of Revenue: The Revenue Authority, represented by the Authorized Representative, argued against the withdrawal of the appeal, stating that the threshold should be determined based on the total duty involved in all the bills of entry. They emphasized the importance of providing a fair opportunity for the department to be heard.
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