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2018 (1) TMI 488 - HC - Central ExciseMonetary limit of filing appeal - Section 35R of the Central Excise Act, 1944 - Held that: - the Government in exercise of powers under Section 35R of the Act vide instructions issued on 17.12.2015, had fixed the monetary limits for filing the appeal before the CESTAT, High Courts and the Supreme Court for reduction of Government litigation - It has been prescribed therein that below the prescribed monetary limits, no appeal shall be filed in the Tribunal, High Court and the Supreme Court. It was not disputed that the total tax effect involved in the appeal is ₹ 6,16,724/- under Section 142 of the 1962 Act and ₹ 1 lac on account of penalty imposed under Section 117 of the 1962 Act, which is below the prescribed monetary limit - appeal dismissed.
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