2016 (5) TMI 1214 - HC - Central Excise

Monetary limit for entertaining an appeal - High Court limit is Rs. 15, 00, 000/- - Demand is less than Rs. 15, 00, 000/- - Held that - the appeal is disposed of as the amount involved in the present case is less than the monetary limit prescribed for preferring an appeal before the High Court. However in case there is any error in the computation of the demand involved or if for any reason the instruction is not applicable it would be open for the appellant to seek revival of the appeal. - Appeal disposed of

Summary

The Gujarat High Court disposed of the appeal as the amount involved was less than the prescribed monetary limit of Rs. 15,00,000 for filing appeals before the High Court. The appellant can seek revival of the appeal if there is an error in the demand computation or if the instruction dated 17th December, 2015 is found to be inapplicable.