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2013 (1) TMI 72 - HC - Central ExciseCredit of service tax paid on services of Customs House Agent/port services - appeal rejected as duty involved in a case is two lacs with equal mandatory penalty - monetary limit for filing appeal in High Court - Held that:- Since in the instant appeal the amount of service tax involved is Rs. 2,02,472/- only and penalty of Rs. 2,02,472/- only. Therefore, in view of the circular dated 17.08.2011, the appeal could not be preferred by the Central Excise and Customs Department before this Court as limit was Rs. 10 lacs. As after circular dated 17.08.2011 no other circular has been issued by the Ministry of Finance, Department of Revenue Central Board of Excise and Customs, Government of India, New Delhi, authorizing the Department to file appeals where the amount is less than Rs. 10 lacs.
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