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Judgment
The above appeal has been filed by the department against the order passed by Commissioner (Appeals).
The said appeal had come up for hearing today and the Bench after noticing that the amount involved is less than Rs.50 lakhs and therefore the appeal would fall within the monetary limit policy and the issue is not regarding rate of duty or classification is involved.
The learned AR Shri Harendra Singh Pal appeared for the department. Shri S. Anandh, learned counsel appeared for the respondent.
On perusal of records, we are satisfied that the issue does not involve rate of duty or classification of goods. The appeal therefore falls within the monetary limit policy of the appeals filed by the department as per Instruction in F. No. 390/Misc./116/2017-JC dated 22.8.2019. On such score, we find that the appeal has to be dismissed. Ordered accordingly.