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Facts:
The respondents were engaged in the manufacture and export of Rotary Screen Printing Machines and parts thereof. Aggrieved by the order of the CESTAT with respect to rejection of CENVAT Credit of around Rs. 2,02,472/-, the department was in appeal. The appeal was filed on 5th August, 2011. The respondents contested that vide Circular dated 20th October, 2010, the Central Excise department was not allowed to file an appeal if the duty involved was less than or equal to Rs. 2 lakh with equal mandatory penalty and any other penalty. The limit of Rs. 2 lakh was increased to Rs. 10 lakh vide Circular dated 17th August, 2011.
Held:
In view of Circular dated 17th August, 2011 taking effect from 1st September, 2011, the appeal could not be preferred by department in the High Court. The appeal, therefore, was dismissed without going into the substantial question of law since the department was bound by its own Circulars.
