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2017 (12) TMI 1564 - CESTAT MUMBAIMaintainability of appeal - Monetary amount involved in the appeal - Held that:- As per the Board’s Circular F.No.390/Misc./163/2010-JC dated 17/8/2011 as amended by Circular F. No. 390/Misc./163/2010-JC dated 17.12.2015 on Government’s litigation, the Revenue is not suppose to file appeal before this Tribunal, if the amount of duty or penalty or interest involved is not exceeding ₹ 10 lacs. However, case involving the issue of classification and refund of legal and recurring nature was excluded from the litigation policy. The present case does not involve any such issues - appeal dismissed being not maintainable.
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