ORAL JUDGMENT (PER : HONOURABLE THE ACTING CHIEF JUSTICE MR. VIJAY MANOHAR SAHAI) 1. We have heard Mr. R. J. Oza, learned Senior Central Government Standing Counsel assisted by Ms. Rujuta Oza appearing for the appellant. 2. In this Tax Appeal, the Adjudicating Authority vide Order-in-Original dated 29.8.,2005 confirmed duty of Rs.1,65,262 and imposed penalty of the equal amount and also imposed redemption fine of Rs.42,450/-. The Adjudicating authority also imposed personal penalty of Rs.1,50,000/-each on the proprietor of Unit and proprietor of Transport Company. Against the said order, the assessee preferred appeal before the Commissioner (Appeals) who rejected the appeal of the assessee vide order dated 20.3.2006. Against the said order, the assessee preferred an appeal before the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad who vide order dated 28.6.2006 allowed the appeal and set aside the orders of the Commissioner (Appeals) and Adjudicating Authority. The said order of CESTAT is challenged by the Revenue in this Tax Appeal. 3. A Division Bench of this Court in the case of COMMISSIONER OF CENTRAL EXCISE & CUSTOMS v. STOVEC INDUSTRIES LTD., reported in 2014(33) STR 124 (Guj) held that in view of instruction dated 17.8.2011, Tax Appeal below Rs.10 lakh is not maintainable and this instruction also applies to the pending appeal. Following the aforesaid decision of the Division Bench, we dismiss this tax appeal as not maintainable.