Central Excise Appeal No. 217 of 2010 -1- **** IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Central Excise Appeal No. 217 of 2010 Date of decision: 21.3.2011 Commissioner of Central Excise Delhi-IV, Faridabad ...Appellant Versus M/s Xpro India Ltd. ...Respondent CORAM: HON'BLE MR.JUSTICE ADARSH KUMAR GOEL HON'BLE MR.JUSTICE AJAY KUMAR MITTAL Present: Mr. Kamal Sehgal, Advocates for the appellant. **** ADARSH KUMAR GOEL, J. 2. This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 against order dated 26.3.2010 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi claiming following substantial questions of law:- “i) Whether it was legal and open for the respondents to while choose paying the differential duty of Rs.11,69,761.00 on retrospectively upwardly revised assessable value of their exigible goods cleared to various customers for the period 24.6.04 to 20.1.05, even after expiry of one year for the date of original date of duty payment and invoices raised, but not pay the interest of Rs.20,343,00 thereon? ii) Whether they can be allowed to probate and approbate on the same issue at the same time pay differential central Central Excise Appeal No. 217 of 2010 -2- **** excise duty on retrospectively revised assessable value even after expiry of one year, but not pay mandatory and consequential interest thereon? iii) Whether the respondents have not restored to abuse of due process of law, by seeking to canvass voluntary duty payment under Section 11A(2B), while flouting enabling caveat set out at Explanation 2 to Section 11A(2B)?” 3. Learned counsel for the revenue fairly states that the amount involved in this appeal is about Rs.20,000/- and as per policy introduced by the Central Government, the appeal is to be filed if the amount involved is more than Rs.2 lacs. 4. Without expressing any opinion on merits, we are of the view that the appeal is liable to be dismissed on account of smallness of the amount involved in the appeal. Ordered accordingly. (Adarsh Kumar Goel) Judge March 21, 2011 (Ajay Kumar Mittal) Pka Judge