Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2014 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (5) TMI 565 - HC - Central ExciseDenial of refund claim - Maintainability of appeal - Limit below than prescribed limit by CBEC - Held that:- by issuing such instructions, the C.B.E. & C. provided for certain directives for the Department to prefer appeals before the Tribunals. High Courts and Supreme Court, essentially to reduce the number of small appeals and to filter conditions of frivolous appeals, minimum tax effect was prescribed below which, it would not be open for the Department to file appeal to the High Court. - Department was unable to controvert the contention of the counsel for the respondents that in each case, the revenue effect involved was less than Rs. 2 lakhs - Decided against Revenue.
|