Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (7) TMI 610 - CESTAT BANGALOREMonetary limit for filing an appeal - Total amount involved is less than the prescribed amount in the Circular by the CBDT – Held that:- As per the judgment in the case of Joint Commissioner of Income Tax vs. M/s. Ranka & Ranka as reported in [ 2011 (11) TMI 449 - KARNATAKA HIGH COURT ], Circular issued by the Board in that case even though was subsequent to the date of filing of the appeal would have retrospective effect and if the total amount involved is less than the prescribed amount in the Circular by the CBDT, the appeal is not maintainable – Appeal rejected as not maintainable – Decided against the Revenue.
|