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2014 (12) TMI 452 - AT - Central ExcisePenalty under Section 11AC - Adjudication – Monetary limit under National Litigation Policy prescribed by Board Circulars viewed to be non restrictive in filing instant appeal on merit by Revenue - 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. even where appeals were filed prior to issue of the circular by the Board prescribing monetary limits for filing the appeals by the Revenue would be applicable, in the light of the decision of Hon'ble Karnataka High Court in CIT Vs Ranka & Ranka (2011 (11) TMI 449 - KARNATAKA HIGH COURT) - Decided against Revenue.
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