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2016 (3) TMI 403 - AT - Service TaxMonetary limit - whether departmental internal instructions biding upon the tribunal - Validity of direction issued by the AC to adjudicating authority to implement the appellate order beyond the scope of order in appeal - additional ground sought to be raised in the appeal - eligibility of M/s Himalaya Tyres for threshold limit, applicable to small service-providers under notification no. 6/2005-ST dated 1 st March 2005 - Held that:- The introduction of additional ground of appeal through the review undertaken in exercise of powers conferred by section 86(2A) of Finance Act, 1994 is outside the scope of these proceedings. We notice that the impugned order has not touched upon imposition of penalty under section 76 while disposing off the order of the original authority dated 11 th December 2009 against which the assessee had filed an appeal before Commissioner of Central Excise & Customs (Appeals), Aurangabad. - Additional ground not admitted. Our reason for not deciding on merits is prompted by the letter of respondent dated 8th January, 2016 placed before us in lieu of representation and seeks dismissal of appeal of Revenue as the amount in dispute is below the threshold limit that allows exercise of discretion in refusing to hear the matter. We notice that this is so and, additionally, that it is well below the prevailing limit of ₹ 10 lakhs prescribed by the Central Board of Excise and Customs, in its instruction in F.No. 390/Misc./163/2010-JC dated 17 th December 2015 in exercise of powers under section 35R of the Central Excise Act, 1944 made applicable to Finance Act, 1994 for filing appeals before the Tribunal. Taking cognizance of the tax amount in dispute and the non-applicability of the exclusions in the instruction supra, we dismiss the appeal filed by Commissioner of Central Excise & Customs, Aurangabad. The cross-objection is also disposed of. - Decided against the revenue.
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