Commissioner,Central Excise,Customs And Sercice Tax,Bhubaneswar-I vs. M/S.Gopalji Ketaki Khara Masala
Held
The Court condoned the delay in filing the appeal. However, the appeal was not entertained as the tax effect was below the monetary limit prescribed by the department.
Facts
The appeal was filed by the Commissioner, Central Excise, Customs and Service Tax, Bhubaneswar-I. There was a delay of 3 days in filing the appeal.
Key Issues
Whether to condone the delay in filing the appeal and whether the appeal should be entertained given the low tax effect.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 19.12.2022
I.A. No.3 of 2018 02. 1. For the reasons stated therein, the application is allowed. The delay of 3 days in filing the appeal is allowed. The application is accordingly disposed of.
OTAPL No.2 of 2018
The tax effect in the present appeal is far below the monetary limit. Consequently, the appeal is not entertained and is accordingly dismissed.
(Dr. S. Muralidhar) Chief Justice
(M.S. Raman) Judge S.K. Jena/Secy.
The judgment continues below.
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