TMI Blog2014 (5) TMI 565X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at each appeal involves revenue effect which is less than the threshold limit provided by the C.B.E. C. in its circular dated 20th October, 2010 for filing appeals before the High Court. 3. We may notice 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 red ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above, the duty involved shall be the decisive element For example, in a case involving duty of Rs. 1 lakh with mandatory penalty of Rs. 1 lakh besides any other penalty imposed under the relevant provisions of Law, no appeal shall henceforth be filed in the Tribunal as the duty involved is within the monetary limit of Rs. 1 lakh. Similarly if the duty involved in a case is Rs. 2 lakhs with equal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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