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2016 (1) TMI 1149 - AT - Central ExciseMaintainability of appeal - monetary limit for filing appeal - as per Government Litigation Policy Vide F. No. 390/MISC/163/2010/JC dated 17.08.2011 Revenue is not supposed to file appeal against order of the Commissioner (Appeals) if amount involved is less than ₹ 5 Lakhs - whether the monetory limit prescribed under circular shall also be applicable in the appeal which is filed prior to issuance of aforesaid litigation of policy? Held that: - The Hon’ble High Court of Karnataka judgment in the case of Commissioner of C.Ex. Bangalore-III V/s Presscom Products [2011 (3) TMI 726 - KARNATAKA HIGH COURT] and Hon’ble High Court Gujarat judgments- Commissioner of C.Ex. & Cus., Surat-I V/s Shreenath Fabrics [2012 (8) TMI 865 - GUJARAT HIGH COURT] and Commissioner of C.Ex. & Cus., Vadodara-I V/s Pharmanza Herbal Pvt. Ltd. [2014 (9) TMI 330 - GUJARAT HIGH COURT] has held that the monitory limit prescribed under circular shall also be applicable in the appeal which is filed prior to issuance of aforesaid litigation of policy - the present appeal involving amount ₹ 51,529/-, which is less than threshold limit of ₹ 5 lakhs not maintainable - appeal dismissed - decided against Revenue.
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