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2014 (7) TMI 1129 - AT - Central ExciseMaintainability of appeal - Monetary limit of appeal to High court - Held that:- Benefit to which the assessee is entitled to should not be dependent on the date of the decision, over which neither the assessee nor revenue has no control. In this context, the circular would be discriminatory, if it is held to be prospective only. We have also noticed that the Bangalore Bench of the Tribunal in the case of CCE v. IOCL and Others [2015 (5) TMI 443 - CESTAT BANGALORE] in relation to appeals of 2007 dismissed the appeal on the ground that duty and penalty involved is less than ₹ 5 lakhs. The Tribunal held that even where appeals were filed prior to issue of the circular by the Board prescribing monetary limits for filing the appeals by the Revenue, in the light of the decision of Hon’ble Karnataka High Court in CIT v. Ranka & Ranka (2011 (11) TMI 449 - KARNATAKA HIGH COURT). - Decided against Revenue.
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