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2019 (6) TMI 1455 - AT - CustomsMaintainability of appeal - monetary amount involved in the appeal - HELD THAT:- The Instructions dated 11.07.2018 issued by the C.B.E. & C. in exercise of the powers conferred by Section 35R of the Central Excise Act, 1944 fixing monetary limits below which appeal shall not be filed in the Tribunal. The monetary limit has been enhanced to ₹ 20 lakhs through the said Instructions. Further, the said instructions clarified that the said instructions will apply to all pending cases. The appeal filed by the Revenue under litigation policy for the respondent is dismissed.
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