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Judgment
With the consent of both sides, all these appeals are taken up together for hearing and a common order is being passed.
Determination of transaction value in context with quality discount offered to the buyers on selling of aerated water is the subject matter of present
dispute. The duty amount involved in these appeals is below 10.00 Lakhs individually.
In context with the monetary limit for filing appeal before the Tribunal, the C.B.E.C. vide Instruction dated 17.12.2015 has clarified that the appeal
involving Rs.10.00 Lakhs or below, no appeal shall be filed before this Tribunal. Consequent upon issuance of said instructions, the Joint Secretary
(Review) of C.B.E.C. vide his communication dated 1st January, 2016 has clarified that the above Instruction shall apply to all pending appeals in High
Court/CESTAT. Since, in the present cases, the duty involved is below 10.00 Lakhs, in view of the aforementioned instructions issued by C.B.E.C.,
these appeals are not maintainable before this Tribunal. Therefore, the appeals filed by the Revenue are dismissed.
(Dictated and pronounced in the open Court)