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2020 (5) TMI 505 - HC - Central ExciseMonetary amount involved in the appeal - prosecution of appeal - Circular bearing No.F.No390/Misc/163/2010-JC dated 17.08.2011 - whether such appeal filed by the revenue against order dated 08.08.2018, which involved the tax component of ₹ 1,81,754/- could not have been prosecuted or not? HELD THAT:- By Circular dated 17th August 2011 referred herein, monetary limit fixed for the Appellate Tribunal to adjudicate the appeal had been restricted to ₹ 5 lac and above. The said monetary limit came to be enhanced upto ₹ 10 lac by Circular dated 17th December 2015. The Central Board of Excise & Customs by its extent Instruction F.No.390/Misc./163/2010-JC dated 1st January 2016 has clarified that Circular dated 17th December 2015, whereunder monetary limits for Appellate Tribunal, High Courts and Supreme Court entertaining the appeal has been fixed is to be understood as also applicable to all pending appeals before CESTAT and High Courts - an appeal which was pending as on the date of 1st January 2016, within monetary limit fixed under Circular dated 17th December 2015. Then such appeals were not maintainable before CESTAT. This aspect having been noticed by Tribunal in the instant case could not have entertained the appeal by Revenue. It was required to be dismissed as monetary limit fixed was ₹ 10 lac and in the instant case, the quantum of refund, which was subject matter of appeal, was ₹ 1,81,754/-. Appeal allowed - decided against Revenue.
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