2018 (8) TMI 1654 - AT - Central Excise

Monetary limit involved in appeal - amount involved is less than Rs. 10, 00, 000/- - Held that - In partial modification of the Board s Circular F.No. 390/Misc./163/2010-JC dated 17.12.2015 the monetary limit for filing of appeals in the Tribunal has been increased from Rs. 5, 00, 000/- to Rs. 10, 00, 000/-. Recently the CBE&C vide Circular dated 1.1.2016 has clarified that the litigation policy shall be applicable with regard to the pending cases also. In view the fact that the amount involved is less than Rs. 10, 00, 000/- and as per the litigation policy of the Government vide Board s letter F.No. 390/Misc./163/2010-JC dated 17.8.2011 appeal is not maintainable.

Summary

The appeal filed by the Revenue with an amount less than Rs. 10,00,000 is dismissed without going into the merits of the case, following the increase in the monetary limit for filing appeals in the Tribunal. Cross objections are also disposed of.