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Judgment
Akil Kureshi, J.—The delay condonation application is filed by the Revenue. In filing review petition, there is a delay of 6 days. We would have readily condoned the same after hearing the other side. However, we also perused the review petition and the ground, on which, the Revenue seeks recall of our order dated 3-12-2015 in Tax Appeal No. 928 of 2015. Such tax appeal was disposed of on the ground of low tax effect recording that the disputed amount is only Rs. 68,630/-. The C.B.E. & C. Circular dated 17-8-2011 would not permit filing of appeals before the High Court involving tax effect of less than Rs. 10 lacs. Review is sought on the ground that this circular provides for certain exceptions, one of them being when the validity of the statute is in question. Admittedly, in the tax appeal, the validity of any statute was not a question. The contention of the Revenue appears to be that the Tribunal had given benefit to the assessee on the basis of invalidation of Rule 8(3A) of Central Excise Rules, 2002. However, this is entirely a different matter and the case, therefore, would not fall under the such exception.
In the result, delay condonation application and the review petition both are dismissed.