IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. S.T.A. No.45 of 2010 Date of decision: 28.3.2011 Commissioner of Central Excise. -----Appellant. Vs. M/s Chandan Electrical. -----Respondent CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Mr. Kamal Sehgal, Sr. Standing Counsel for the appellant. --- ADARSH KUMAR GOEL, J. This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 against order dated 21.12.2009 in ST/472/09-SM(BR), Annexure A-3, passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi claiming following substantial questions of law:- “1. Whether the benefit of exemption Notification No.6/2005-ST dated 01.03.2005 is to be allowed after allowing the exemption from part of the value under Notification No.12/2003-ST dated 30.06.2003? 2. Whether on the facts and in the circumstances of the case, the Ld. CESTAT was right in holding that the penalty under section 78 is not imposable as the department does not have enough proof to prove suppression?” S.T.A. No.45 of 2010 Learned counsel for the revenue fairly states that the amount involved in this appeal is less than `20,000/- and as per policy introduced by the Central Government, the appeal is to be filed if the amount involved is more than `2 lacs. 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 28, 2011 ( AJAY KUMAR MITTAL ) ashwani JUDGE 2