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2013 (1) TMI 118 - CESTAT AHMEDABADInstructions for appeal filed before the Tribunal - appeal need not be filed before the Tribunal for the amount less than rupees 5 Lakhs - Held that:- Considering the case decided in Stovec Industries Limited [2013 (1) TMI 72 - GUJARAT HIGH COURT] in the instant appeal the amount of service tax involved is Rs. 2,02,472/- only and penalty of Rs. 2,02,472/- only. Therefore, in view of the circular dated 17.08.2011, the appeal could not be preferred by the Central Excise and Customs Department before this Court. It cannot be gainsaid that the Department is bound by its own circulars. As after circular dated 17.08.2011 no other circular has been issued by the Ministry of Finance, Department of Revenue Central Board of Excise and Customs, Government of India, New Delhi, authorizing the Department to file appeals where the amount is less than Rs. 10 lacs - dismiss the appeal filed by the Revenue
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