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2016 (4) TMI 237 - HC - Central ExciseMonetary limits for filing the appeals - Amount involved is less than ₹ 15 lacs - Held that:- the limits specified may not apply to certain exceptions, at the same time, the Circular dt.01/01/2016 which is in furtherance of the circular dt.17/12/2015, clearly envisages that the present instructions will apply retrospectively to all the pending appeals and appeals to be filed henceforth in High Courts/Tribunals, subject to exceptions where the monetary limits if is less than ₹ 15 lacs, can be preferred in High Courts. Taking note of the CBEC Circular dt. 17/12/2015 & 01/01/2016, the monetary limits in these appeals is less than ₹ 15 lacs, which is much less than what has been prescribed for filing appeal before the High Courts and deserve to be dismissed as not pressed. - Decided against the revenue
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