2016 (3) TMI 1197 - HC - Central Excise

Maintainability of petition - monetary limit for filing appeal - Held that - the disputed amount is only Rs. 68, 630/-. The C.B.E. & C. Circular dated 17-8-2011 would not permit filing of appeals before the High Court involving tax effect of less than Rs. 10 lacs - also there was a delay of 6 days which is not condoned - petition dismissed.

Summary

The Gujarat High Court dismissed the delay condonation application and review petition filed by the Revenue in Tax Appeal No. 928 of 2015 due to a delay of 6 days. The appeal was disposed of based on low tax effect of &8377; 68,630, below the threshold of &8377; 10 lakhs set by a circular. The review was sought on the grounds of exceptions in the circular, but the court found that the validity of a statute was not in question in the original appeal.