Tribunals and CommissionsDivision Bench(2023) 10 CESTAT CK 0036

Commissioner Of Central Excise vs M/S.Lotte India Corporation Ltd

Customs, Excise And Service Tax Appellate Tribunal · Decided on 20 October 2023

HON’BLE JUDGES
Sulekha Beevi C.S., Member (J) · Vasa Seshagiri Rao, Member (T)
RESULT
Disposed Of
CASE NUMBER
Excise Appeal No.41035 Of 2014 & Excise Appeal No.41036, 41037 Of 2014

AI Structured Summary

Not yet generated for this judgment

Judgment

3 paragraphs · 82 words

Sulekha Beevi C.S., Member (J)

1.

These appeals are filed by the department against the order passed by Commissioner who has dropped the proceedings in favour of the respondent-assessee.

Rs.1,55,233/- and the amount involved in Appeal E/41037/2014 is only Rs.16,50,899/. The amount involved in the appeals is less than Rs.50 lakhs and therefore comes within the litigation policy on monetary limits. These appeals filed by department are therefore dismissed on monetary limits. The cross objections filed by the respondent-assessee are disposed of.