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2019 (5) TMI 1151 - AT - CustomsMonetary amount involved in the appeal - Instructions dated 11-07-2018 issued by the C.B.E. & C - HELD THAT:- The Instructions dated 11-07-2018 issued by the C.B.E. & C. in exercise of the powers conferred by Section 35R of the Central Excise Act, 1944 fixing monetary limits below which appeal shall not be filed in the Tribunal. The monetary limit has been enhanced to ₹ 20 lakhs through the said Instructions. Further, the said Instruction clarified that the said instructions will apply to all pending cases. The Hon’ble High Courts of Madras, Karnataka and Gujarat have held that the litigation policy containing monetary limit for filing appeals will apply to pending appeals also. Appeal filed by the Revenue under litigation policy for the respondent dismissed.
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